2024-03-31-accounts

Registered number 2526443

Charity Number 1002365

LITTORAL PROJECTS ENVIRONMENT

Report and Accounts

31 March 2024

Whiteside and Davies Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE

LITTORAL PROJECTS ENVIRONMENT Company Information

Directors

Celia Larner Jacqueline Mary Ford

Registered number

2526443

Charity number 1002365

Trustees

J M Ford A.E Dennis (appointed 27/09/2022) C Larner

Secretary

C Larner

Accountants

Whiteside and Davies Chartered Certified Accountants and Registered Auditors 158 Cromwell Road Salford Manchester M6 6DE

Bankers

The Royal Bank of Scotland 36 St Andrew Square Edinburgh

CAF Bank Kings Mill West Malling Kent ME19 4TA

Registered office

42 Lodge Mill Turn Village Bury BL0 ORW LA22 9JB

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LITTORAL PROJECTS ENVIRONMENT Registered number: 2526443 Directors' Report

The directors present their report and accounts for the year ended 31 March 2024.

Principal activities

The company's principal activity during the year continued to be the running of the Merz Barn Cylinders Estate

Directors

The following persons served as directors during the year:

Celia Larner Jacqueline Mary Ford

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 19 December 2024 and signed on its behalf.

Ms Celia Larner Director

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LITTORAL PROJECTS ENVIRONMENT Profit and Loss Account for the year ended 31 March 2024

Turnover Administrative expenses Operating loss Profit on the disposal of tangible fixed assets Interest receivable Profit/(loss) before taxation Tax on profit/(loss) Profit/(loss) for the financial year	2024 £ - (16,389) (16,389) 28,162 7 11,780 - 11,780	2023 £ 13,717 (31,113) (17,396) - 4 (17,392) - (17,392)

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LITTORAL PROJECTS ENVIRONMENT Registered number: 2526443 Balance Sheet as at 31 March 2024

Notes Fixed assets Tangible assets 3 Current assets Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current liabilities Total assets less current liabilities Creditors: amounts falling due after more than one year 6 Net assets Capital and reserves Profit and loss account Shareholders' funds	2024 £ 154,972 12,000 29,227 41,227 (71,012) (29,785) 125,187 (85,000) 40,187 40,187 40,187	2023 £ 155,972 12,000 16,447 28,447 (71,012) (42,565) 113,407 (85,000) 28,407 28,407 28,407

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Ms Celia Larner Director Approved by the board on 19 December 2024

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LITTORAL PROJECTS ENVIRONMENT Statement of Changes in Equity for the year ended 31 March 2024

At 1 April 2022 Loss for the financial year At 31 March 2023 At 1 April 2023 Profit for the financial year At 31 March 2024	Share capital £ - - - -	Share premium £ - - - -	Re- valuation reserve £ - - - -	Profit and loss account £ 45,799 (17,392) 28,407 28,407 11,780 40,187	Total £ 45,799 (17,392) 28,407 28,407 11,780 40,187

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LITTORAL PROJECTS ENVIRONMENT Notes to the Accounts for the year ended 31 March 2024

1 Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings	over 50 years
Leasehold land and buildings	over the lease term
Plant and machinery	over 5 years
Fixtures, fittings, tools and equipment	over 5 years

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2 Employees Average number of persons employed by the company	2024 Number 3	2023 Number 3

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LITTORAL PROJECTS ENVIRONMENT Notes to the Accounts

for the year ended 31 March 2024

3 Tangible fixed assets

Cost At 1 April 2023 Disposals At 31 March 2024 Depreciation At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 all fixed assets are used for direct charitable purposes. The land and buildings were valued at around £251,000 As they consist of sites with artistic environmental and agricultural importance, they are subject to planning restrictions the properties have been stated at cost. 4 Debtors 2024 £ Trade debtors 12,000 various paintings were donated to the charity in a prior year to help raise funds for various projects The trustees estimate the value of the remaining paintings to be in the region of £12,000 5 Creditors: amounts falling due within one year 2024 £ Other creditors 71,012 6 Creditors: amounts falling due after one year 2024 £ Other creditors 85,000

Land and buildings £ 155,972 (1,000) 154,972 - 154,972 155,972 2023 £ 12,000 2023 £ 71,012 2023 £ 85,000

6a The company is limited by guatantee and has no share capital.

7 Other information

LITTORAL PROJECTS ENVIRONMENT is a private company limited by guarantee and incorporated in England. Its registered office is:

42 Lodge Mill Turn Village Bury BL0 ORW

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LITTORAL PROJECTS ENVIRONMENT

Detailed profit and loss account for the year ended 31 March 2024

This schedule does not form part of the statutory accounts

Sales Administrative expenses Operating loss Profit on the disposal of tangible fixed assets Interest receivable Profit/(loss) before tax	2024 £ - (16,389) (16,389) 28,162 7 11,780	2023 £ 13,717 (31,113) (17,396) - 4 (17,392)

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LITTORAL PROJECTS ENVIRONMENT

Detailed profit and loss account for the year ended 31 March 2024

This schedule does not form part of the statutory accounts

Sales Sales Administrative expenses Premises costs: Light and heat General administrative expenses: Telephone and internet Stationery and printing Project conservation Conferences and event costs Subscriptions Bank charges Insurance Software Repairs and maintenance Sundry expenses Legal and professional costs: Independent Examiner fee Advertising and PR Other legal and professional	2024 £ - 777 777 269 340 5,139 55 - 60 547 1,785 - 77 8,272 780 - 6,560 7,340 16,389	2023 £ 13,717 1,298 1,298 1,355 267 1,005 14,342 50 71 520 739 828 19 19,196 650 7,449 2,520 10,619 31,113

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