Lowes Management and Development Limited - Accounts to registrar (filleted) - small 18.2

Lowes Management and Development Limited - Accounts to registrar (filleted) - small 18.2


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REGISTERED NUMBER: 06990903(England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2018

FOR

LOWES MANAGEMENT AND DEVELOPMENT LIMITED

LOWES MANAGEMENT AND DEVELOPMENT LIMITED (REGISTERED NUMBER: 06990903)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LOWES MANAGEMENT AND DEVELOPMENT LIMITED

COMPANY INFORMATION
for the year ended 31 August 2018







DIRECTOR: Mrs A Lowes





SECRETARY:





REGISTERED OFFICE: 2A Zodiac House
Calleva Park
Aldermaston
Berkshire
RG7 8HN





REGISTERED NUMBER: 06990903(England and Wales)






LOWES MANAGEMENT AND DEVELOPMENT LIMITED (REGISTERED NUMBER: 06990903)

BALANCE SHEET
31 August 2018

31/8/18 31/8/17
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 32,605 344

CURRENT ASSETS
Debtors 4 17,355 10,149
Cash at bank 65,375 73,511
82,730 83,660
CREDITORS
Amounts falling due within one year 5 16,182 26,551
NET CURRENT ASSETS 66,548 57,109
TOTAL ASSETS LESS CURRENT LIABILITIES 99,153 57,453

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 99,152 57,452
SHAREHOLDERS' FUNDS 99,153 57,453

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the
end of each financial year and of its profit or loss for each financial year in accordance with the requirements of
Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 30 May 2019and were signed by:





Mrs A Lowes- Director


LOWES MANAGEMENT AND DEVELOPMENT LIMITED (REGISTERED NUMBER: 06990903)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2018

1. STATUTORY INFORMATION

Lowes Management and Development Limited is a private company, limited by shares, registered in England
and Wales. The company's registered number and registered office address can be found on the Company
Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,
rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different
from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and
laws that have been enacted or substantively enacted by the year end and that are expected to apply to the
reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that
they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

LOWES MANAGEMENT AND DEVELOPMENT LIMITED (REGISTERED NUMBER: 06990903)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2018

3. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2017 - 1,720 1,720
Additions 32,605 - 32,605
At 31 August 2018 32,605 1,720 34,325
DEPRECIATION
At 1 September 2017 - 1,376 1,376
Charge for year - 344 344
At 31 August 2018 - 1,720 1,720
NET BOOK VALUE
At 31 August 2018 32,605 - 32,605
At 31 August 2017 - 344 344

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/18 31/8/17
£    £   
Trade debtors 2,055 10,149
Other debtors 15,300 -
17,355 10,149

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/18 31/8/17
£    £   
Trade creditors (1 ) (1 )
Taxation and social security 12,913 15,851
Other creditors 3,270 10,701
16,182 26,551