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REGISTERED NUMBER: 13879095 (England and Wales)















REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE PERIOD 28 JANUARY 2022 TO 31 JANUARY 2023

FOR

LONDON SOIL AND LECA LIMITED

LONDON SOIL AND LECA LIMITED (Registered number: 13879095)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 28 JANUARY 2022 TO 31 JANUARY 2023




Page

Company Information 1

Report of the Directors 2

Statement of Income and Retained Earnings 3

Balance Sheet 4

Notes to the Financial Statements 6


LONDON SOIL AND LECA LIMITED

COMPANY INFORMATION
for the Period 28 JANUARY 2022 TO 31 JANUARY 2023







DIRECTORS: L Graham
D J Graham



REGISTERED OFFICE: The Annexe
Minerva House
Bordyke
Tonbridge
Kent
TN9 1NR



REGISTERED NUMBER: 13879095 (England and Wales)



ACCOUNTANTS: Bennett & Co
The Annexe, Minerva House
Bordyke
Tonbridge
Kent
TN9 1NR



BANKERS: Metro Bank PLC

LONDON SOIL AND LECA LIMITED (Registered number: 13879095)

REPORT OF THE DIRECTORS
for the Period 28 JANUARY 2022 TO 31 JANUARY 2023

The directors present their report with the financial statements of the company for the period 28 January 2022 to 31 January 2023.

INCORPORATION
The company was incorporated on 28 January 2022 and commenced trading on 8 September 2022.

PRINCIPAL ACTIVITY
The principal activity of the company in the period under review was that of the wholesale trade of soil and leca.

DIRECTORS
The directors who have held office during the period from 28 January 2022 to the date of this report are as follows:

L Graham - appointed 28 January 2022
D J Graham - appointed 28 January 2022

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

ON BEHALF OF THE BOARD:





D J Graham - Director


26 October 2023

LONDON SOIL AND LECA LIMITED (Registered number: 13879095)

STATEMENT OF INCOME AND
RETAINED EARNINGS
for the Period 28 JANUARY 2022 TO 31 JANUARY 2023

Notes £   

TURNOVER 5,334

Cost of sales 3,768
GROSS PROFIT 1,566

Administrative expenses 16,985
OPERATING LOSS 4 (15,419 )


Interest payable and similar expenses 1,117
LOSS BEFORE TAXATION (16,536 )

Tax on loss 5 -
LOSS FOR THE FINANCIAL PERIOD (16,536 )

RETAINED EARNINGS AT END OF
PERIOD

(16,536

)

LONDON SOIL AND LECA LIMITED (Registered number: 13879095)

BALANCE SHEET
31 JANUARY 2023

Notes £    £   
FIXED ASSETS
Tangible assets 6 40,000

CURRENT ASSETS
Debtors 7 12,845
Cash at bank and in hand 1,361
14,206
CREDITORS
Amounts falling due within one year 8 12,106
NET CURRENT ASSETS 2,100
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,100

CREDITORS
Amounts falling due after more than one year 9 58,436
NET LIABILITIES (16,336 )

CAPITAL AND RESERVES
Called up share capital 10 200
Retained earnings 11 (16,536 )
SHAREHOLDERS' FUNDS (16,336 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

LONDON SOIL AND LECA LIMITED (Registered number: 13879095)

BALANCE SHEET - continued
31 JANUARY 2023


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2023 and were signed on its behalf by:




D J Graham - Director



L Graham - Director


LONDON SOIL AND LECA LIMITED (Registered number: 13879095)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 28 JANUARY 2022 TO 31 JANUARY 2023

1. STATUTORY INFORMATION

LONDON SOIL AND LECA 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.
Motor vehicles - 20% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

£   
Directors' remuneration -

LONDON SOIL AND LECA LIMITED (Registered number: 13879095)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 28 JANUARY 2022 TO 31 JANUARY 2023

4. OPERATING LOSS

The operating loss is stated after charging:

£   
Depreciation - owned assets 9,995

5. TAXATION

Analysis of the tax charge
No liability to UK corporation tax arose for the period.

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 49,995
At 31 January 2023 49,995
DEPRECIATION
Charge for period 9,995
At 31 January 2023 9,995
NET BOOK VALUE
At 31 January 2023 40,000

7. DEBTORS
£   
Amounts falling due within one year:
Trade debtors 1,022
VAT 1,579
Prepayments 875
3,476

Amounts falling due after more than one year:
Other debtors 9,369

Aggregate amounts 12,845

LONDON SOIL AND LECA LIMITED (Registered number: 13879095)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 28 JANUARY 2022 TO 31 JANUARY 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 514
Other creditors 10,522
Accrued expenses 1,070
12,106

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Other loans - 2-5 years 10,000
Other creditors 42,088
Directors' loan accounts 6,348
58,436

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1,000 Ordinary A Shares 10p 100
1,000 Ordinary B Shares 10p 100
200

11. RESERVES
Retained
earnings
£   

Deficit for the period (16,536 )
At 31 January 2023 (16,536 )