Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01false1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2truetrue 12597329 2022-04-01 2023-03-31 12597329 2021-04-01 2022-03-31 12597329 2023-03-31 12597329 2022-03-31 12597329 c:Director1 2022-04-01 2023-03-31 12597329 d:CurrentFinancialInstruments 2023-03-31 12597329 d:CurrentFinancialInstruments 2022-03-31 12597329 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12597329 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 12597329 d:ShareCapital 2023-03-31 12597329 d:ShareCapital 2022-03-31 12597329 d:RetainedEarningsAccumulatedLosses 2023-03-31 12597329 d:RetainedEarningsAccumulatedLosses 2022-03-31 12597329 c:OrdinaryShareClass2 2022-04-01 2023-03-31 12597329 c:OrdinaryShareClass2 2023-03-31 12597329 c:OrdinaryShareClass2 2022-03-31 12597329 c:OrdinaryShareClass3 2022-04-01 2023-03-31 12597329 c:OrdinaryShareClass3 2023-03-31 12597329 c:OrdinaryShareClass3 2022-03-31 12597329 c:FRS102 2022-04-01 2023-03-31 12597329 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 12597329 c:FullAccounts 2022-04-01 2023-03-31 12597329 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 12597329 2 2022-04-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12597329









LEXINGTON INVEST LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
LEXINGTON INVEST LIMITED
REGISTERED NUMBER: 12597329

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
33,391
-

Cash at bank and in hand
 5 
101,534
355,290

  
134,925
355,290

Creditors: amounts falling due within one year
 6 
(58,050)
(151,451)

Net current assets
  
 
 
76,875
 
 
203,839

Total assets less current liabilities
  
76,875
203,839

  

Net assets
  
76,875
203,839


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
76,775
203,739

  
76,875
203,839


Page 1

 
LEXINGTON INVEST LIMITED
REGISTERED NUMBER: 12597329
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




A Alster
Director

Date: 8 February 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
LEXINGTON INVEST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Lexington Invest Limited is a private company limited by shares incorporated in England & Wales (registered number: 12597329). 
The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 
The principal activity of the company is that of a real estate consultancy. 
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
LEXINGTON INVEST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 1).


4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
30,000
-

Other debtors
3,391
-

33,391
-



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
101,534
355,290

101,534
355,290


Page 4

 
LEXINGTON INVEST LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
-
30,349

Other taxation and social security
922
430

Other creditors
54,128
117,672

Accruals and deferred income
3,000
3,000

58,050
151,451



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



90 (2022 - 90) A Ordinary shares of £1.00 each
90
90
10 (2022 - 10) B Ordinary shares of £1.00 each
10
10

100

100


 
Page 5