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REGISTERED NUMBER: 02010109 (England and Wales)













LAW ENFORCEMENT INTERNATIONAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






LAW ENFORCEMENT INTERNATIONAL LIMITED (REGISTERED NUMBER: 02010109)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LAW ENFORCEMENT INTERNATIONAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mr G S Felton
Mrs G K Felton





SECRETARY: Mrs G K Felton





REGISTERED OFFICE: Second Floor
34 Lime Street
London
EC3M 7AT





REGISTERED NUMBER: 02010109 (England and Wales)





ACCOUNTANTS: Sinclairs Bartrum Lerner
Chartered Accountants
Second Floor
34 Lime Street
London
EC3M 7AT

LAW ENFORCEMENT INTERNATIONAL LIMITED (REGISTERED NUMBER: 02010109)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 120,541 70,253

CURRENT ASSETS
Stocks 173,950 382,000
Debtors 5 5,567,627 1,188,821
Cash at bank 3,234,041 3,897,877
8,975,618 5,468,698
CREDITORS
Amounts falling due within one year 6 4,240,936 1,395,092
NET CURRENT ASSETS 4,734,682 4,073,606
TOTAL ASSETS LESS CURRENT LIABILITIES 4,855,223 4,143,859

PROVISIONS FOR LIABILITIES 7 8,029 3,169
NET ASSETS 4,847,194 4,140,690

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 4,846,194 4,139,690
4,847,194 4,140,690

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

LAW ENFORCEMENT INTERNATIONAL LIMITED (REGISTERED NUMBER: 02010109)

BALANCE SHEET - continued
31 MARCH 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2023 and were signed on its behalf by:





Mr G S Felton - Director


LAW ENFORCEMENT INTERNATIONAL LIMITED (REGISTERED NUMBER: 02010109)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Law Enforcement International 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.

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


The significant accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all years presented unless otherwise stated.

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 net of VAT and trade discounts. Turnover is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Improvements to property - 10% on reducing balance
Plant & machinery - 15% on reducing balance
Equipment,Fixtures & fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula.

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.


LAW ENFORCEMENT INTERNATIONAL LIMITED (REGISTERED NUMBER: 02010109)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 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 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions payable for the year are charged in the profit and loss account.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

LAW ENFORCEMENT INTERNATIONAL LIMITED (REGISTERED NUMBER: 02010109)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. TANGIBLE FIXED ASSETS
Improvements Plant & Equipment,Fixtures Motor
to property machinery & fittings vehicles Totals
£ £ £ £ £
COST
At 1 April 2022 16,168 128,339 129,353 95,447 369,307
Additions - 20,560 1,135 77,945 99,640
Disposals - - - (77,492 ) (77,492 )
At 31 March 2023 16,168 148,899 130,488 95,900 391,455
DEPRECIATION
At 1 April 2022 13,660 95,892 118,125 71,377 299,054
Charge for year 251 7,952 1,854 20,906 30,963
Eliminated on disposal - - - (59,103 ) (59,103 )
At 31 March 2023 13,911 103,844 119,979 33,180 270,914
NET BOOK VALUE
At 31 March 2023 2,257 45,055 10,509 62,720 120,541
At 31 March 2022 2,508 32,447 11,228 24,070 70,253

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 5,558,499 1,177,650
Other debtors 9,128 11,171
5,567,627 1,188,821

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 582,685 253,735
Taxation and social security 728,469 233,737
Other creditors 2,929,782 907,620
4,240,936 1,395,092

7. PROVISIONS FOR LIABILITIES
2023 2022
£ £
Deferred tax 8,029 3,169

LAW ENFORCEMENT INTERNATIONAL LIMITED (REGISTERED NUMBER: 02010109)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


7. PROVISIONS FOR LIABILITIES - continued

Deferred tax
£
Balance at 1 April 2022 3,169
Provided during year 4,860
Balance at 31 March 2023 8,029