IRIS Accounts Production v23.3.0.418 06893328 director 1.5.22 30.4.23 30.4.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh068933282022-04-30068933282023-04-30068933282022-05-012023-04-30068933282021-04-30068933282021-05-012022-04-30068933282022-04-3006893328ns10:Originalns15:EnglandWales2022-05-012023-04-3006893328ns14:PoundSterlingns10:Original2022-05-012023-04-3006893328ns10:Originalns10:Director12022-05-012023-04-3006893328ns10:Original2022-05-012023-04-3006893328ns10:Original2023-04-3006893328ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-3006893328ns10:Originalns10:SmallEntities2022-05-012023-04-3006893328ns10:Originalns10:AuditExempt-NoAccountantsReport2022-05-012023-04-3006893328ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3006893328ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-3006893328ns10:Originalns10:FullAccounts2022-05-012023-04-3006893328ns10:Original12022-05-012023-04-3006893328ns10:Originalns10:OrdinaryShareClass12022-05-012023-04-3006893328ns10:Original2022-04-3006893328ns10:Originalns5:CurrentFinancialInstruments2023-04-3006893328ns10:Originalns5:CurrentFinancialInstruments2022-04-3006893328ns5:ShareCapitalns10:Original2023-04-3006893328ns5:ShareCapitalns10:Original2022-04-3006893328ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-3006893328ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3006893328ns10:Originalns10:RegisteredOffice2022-05-012023-04-3006893328ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-05-012023-04-3006893328ns10:Originalns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-05-012023-04-3006893328ns10:Originalns5:FurnitureFittings2022-05-012023-04-3006893328ns10:Original2021-05-012022-04-3006893328ns10:Originalns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-04-3006893328ns10:Originalns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-04-3006893328ns10:Originalns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-04-3006893328ns10:Originalns5:FurnitureFittings2022-04-3006893328ns10:Originalns5:FurnitureFittings2023-04-3006893328ns10:Originalns5:FurnitureFittings2022-04-3006893328ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3006893328ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-3006893328ns10:Originalns10:OrdinaryShareClass12023-04-30
REGISTERED NUMBER: 06893328 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

CHRISTY LEFTERI LTD

CHRISTY LEFTERI LTD (REGISTERED NUMBER: 06893328)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Statement of Financial Position 1

Notes to the Financial Statements 3


CHRISTY LEFTERI LTD (REGISTERED NUMBER: 06893328)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,956 11,941
Tangible assets 5 234 293
9,190 12,234

CURRENT ASSETS
Debtors 6 50 550
Cash at bank and in hand 657,116 658,423
657,166 658,973
CREDITORS
Amounts falling due within one year 7 108,513 136,572
NET CURRENT ASSETS 548,653 522,401
TOTAL ASSETS LESS CURRENT
LIABILITIES

557,843

534,635

PROVISIONS FOR LIABILITIES 59 56
NET ASSETS 557,784 534,579

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 557,584 534,379
SHAREHOLDERS' FUNDS 557,784 534,579

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

CHRISTY LEFTERI LTD (REGISTERED NUMBER: 06893328)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2023


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

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 and authorised for issue on 26 October 2023 and were signed by:





C Lefteri - Director


CHRISTY LEFTERI LTD (REGISTERED NUMBER: 06893328)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

Christy Lefteri Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06893328

Registered office: 368 Forest Road
London
E17 5JF

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

Taxation
Taxation for the year 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 statement of financial position date.


CHRISTY LEFTERI LTD (REGISTERED NUMBER: 06893328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern
The financial statements have been prepared on the going concern basis which the Director believes to be appropriate. The Director has provided the Company with an undertaking that for at least twelve months from the date of approval of these financial statements it will continue to make available such funds as are needed by the Company to enable the Company to continue in operational existence.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 May 2022
and 30 April 2023 14,926
AMORTISATION
At 1 May 2022 2,985
Amortisation for year 2,985
At 30 April 2023 5,970
NET BOOK VALUE
At 30 April 2023 8,956
At 30 April 2022 11,941

CHRISTY LEFTERI LTD (REGISTERED NUMBER: 06893328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 May 2022
and 30 April 2023 3,036
DEPRECIATION
At 1 May 2022 2,743
Charge for year 59
At 30 April 2023 2,802
NET BOOK VALUE
At 30 April 2023 234
At 30 April 2022 293

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 50 550

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 51,057 67,631
Other creditors 57,456 68,941
108,513 136,572

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
200 Ordinary £1 200 200

9. RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:


20232022
£   £   
Amounts owed by/(to) C Lefteri (Director)(53,176)(64,661)

The controlling party is C Lefteri.