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Registered Number: 14124106
England and Wales

 

 

 

LECI GROUP LTD


Abridged Accounts
 


Period of accounts

Start date: 23 May 2022

End date: 31 May 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
HK Accountax Ltd
31 May 2023



....................................................
HK Accountax Ltd
16 Crendon Street

High Wycombe
HP13 6LW
14 February 2024
1
 
 
Notes
 
2023
£
Fixed assets    
Intangible fixed assets 3 113,568 
Tangible fixed assets 4 11,719 
125,287 
Current assets    
Debtors 125,201 
Cash at bank and in hand 7,406 
132,607 
Creditors: amount falling due within one year (254,311)
Net current liabilities (121,704)
 
Total assets less current liabilities 3,583 
Net assets 3,583 
 

Capital and reserves
   
Profit and loss account 3,583 
Shareholder's funds 3,583 
 


For the period ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 14 February 2024 and were signed by:


-------------------------------
Besmir Leci
Director
2
General Information
LECI GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 14124106, registration address Unit 3 Power House, Higham Mead Leci Construction Ltd, Chesham, HP5 2AH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Straight Line
2.

Average number of employees

Average number of employees during the period was 5.
3.

Intangible fixed assets

Cost Goodwill   Other Intangible Assets   Total
  £   £   £
At 23 May 2022    
Additions 27,500    88,981    116,481 
Disposals    
At 31 May 2023 27,500    88,981    116,481 
Amortisation
At 23 May 2022    
Charge for period 688    2,225    2,913 
On disposals    
At 31 May 2023 688    2,225    2,913 
Net book values
At 31 May 2023 26,812    86,756    113,568 
At 22 May 2022    


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 23 May 2022  
Additions 12,500    12,500 
Disposals  
At 31 May 2023 12,500    12,500 
Depreciation
At 23 May 2022  
Charge for period 781    781 
On disposals  
At 31 May 2023 781    781 
Net book values
Closing balance as at 31 May 2023 11,719    11,719 
Opening balance as at 23 May 2022  


5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
2023
£
PJ Frameworks Ltd5,471 5,471 
Leci Holdings Ld500 500 

During the year company has given money to associated company. Balance as at year end is non interest bearing and repayable on demand.
During the year money was given to holding company. This balance is non interest bearing and repayable on demand.
3