Registered number
05868903
Lemaro Limited
Unaudited Filleted Accounts
30 June 2023
Lemaro Limited
Registered number: 05868903
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Fixed assets
Investments 3 326,909 326,909
Creditors: amounts falling due within one year 4 (318,697) (317,125)
Net current liabilities (318,697) (317,125)
Net assets 8,212 9,784
Capital and reserves
Called up share capital 100 100
Profit and loss account 8,112 9,684
Shareholders' funds 8,212 9,784
The director is 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 director acknowledges his 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.
M Smith
Director
Approved by the board on 9 November 2023
Lemaro Limited
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Investments
Other
investments
£
Cost
At 1 July 2022 326,909
At 30 June 2023 326,909
4 Creditors: amounts falling due within one year 2023 2022
£ £
Corporation tax 569 889
Other creditors 318,128 316,236
318,697 317,125
5 Other information
Lemaro Limited is a private company limited by shares and incorporated in England. Its registered office is:
Bank Hall Barn
509 Swanlow Lane
Winsford
Cheshire
CW7 4BP
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