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Company Registration No. 10137172 (England and Wales)
LEM (Kent) Limited Unaudited accounts for the year ended 30 June 2023
LEM (Kent) Limited Unaudited accounts Contents
Page
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LEM (Kent) Limited Company Information for the year ended 30 June 2023
Directors
Paul Rooney Lisa Rooney
Company Number
10137172 (England and Wales)
Registered Office
Diana House,Bonham Drive Eurolink Industrial Estate Sittingbourne Kent ME10 3RR ENGLAND
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LEM (Kent) Limited Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
28,388 
- 
Current assets
Inventories
149,584 
195,638 
Debtors
125,293 
72,067 
Cash at bank and in hand
6,268 
27,545 
281,145 
295,250 
Creditors: amounts falling due within one year
(63,290)
(46,830)
Net current assets
217,855 
248,420 
Total assets less current liabilities
246,243 
248,420 
Provisions for liabilities
Deferred tax
(7,097)
- 
Net assets
239,146 
248,420 
Capital and reserves
Called up share capital
2,100 
2,100 
Profit and loss account
237,046 
246,320 
Shareholders' funds
239,146 
248,420 
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2023 and were signed on its behalf by
Paul Rooney Director Company Registration No. 10137172
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LEM (Kent) Limited Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
LEM (Kent) Limited is a private company, limited by shares, registered in England and Wales, registration number 10137172. The registered office is Diana House,Bonham Drive, Eurolink Industrial Estate, Sittingbourne, Kent, ME10 3RR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 Years
Fixtures & fittings
3 Years
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2022
- 
- 
- 
Additions
15,000 
17,120 
32,120 
At 30 June 2023
15,000 
17,120 
32,120 
Depreciation
Charge for the year
1,500 
2,232 
3,732 
At 30 June 2023
1,500 
2,232 
3,732 
Net book value
At 30 June 2023
13,500 
14,888 
28,388 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
347 
26,796 
Trade debtors
94,946 
28,280 
Other debtors
30,000 
16,991 
125,293 
72,067 
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LEM (Kent) Limited Notes to the Accounts for the year ended 30 June 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
28,187 
17,790 
Taxes and social security
(5,286)
25,324 
Other creditors
290 
1,995 
Loans from directors
38,999 
- 
Accruals
1,100 
1,721 
63,290 
46,830 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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