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Registered number: 08553498
Ley Developments Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08553498
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,832 3,775
Investment Properties 5 7,374,057 7,374,057
7,376,889 7,377,832
CURRENT ASSETS
Debtors 6 11,383,842 11,035,516
Cash at bank and in hand - 3,075
11,383,842 11,038,591
Creditors: Amounts Falling Due Within One Year 7 (2,935,538 ) (2,825,620 )
NET CURRENT ASSETS (LIABILITIES) 8,448,304 8,212,971
TOTAL ASSETS LESS CURRENT LIABILITIES 15,825,193 15,590,803
Creditors: Amounts Falling Due After More Than One Year 8 (11,903,245 ) (11,953,501 )
NET ASSETS 3,921,948 3,637,302
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 3,921,848 3,637,202
SHAREHOLDERS' FUNDS 3,921,948 3,637,302
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Dalbir Sanger
Director
10/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ley Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08553498 . The registered office is 4 Nutter Lane, Wanstead, E11 2HY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration receivable, net of value added taxes. Turnover includes revenue earned from rent and service charges from residential investment properties.

Investment property income
Turnover from investment properties is recognised in advance at the beginning of each calendar month on a receivable basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2022 21,214
As at 30 June 2023 21,214
Depreciation
As at 1 July 2022 17,439
Provided during the period 943
As at 30 June 2023 18,382
Net Book Value
As at 30 June 2023 2,832
As at 1 July 2022 3,775
Page 3
Page 4
5. Investment Property
2023
£
Fair Value
As at 1 July 2022 and 30 June 2023 7,374,057
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 101,254 58,808
Amounts owed by connected companies 11,282,588 10,976,708
11,383,842 11,035,516
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 177,806 177,806
Bank loans and overdrafts 16,631 -
Corporation tax 190,490 220,816
VAT 11,232 11,221
Amounts owed to connected companies 2,539,379 2,415,777
2,935,538 2,825,620
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 11,903,245 11,953,501
11,903,245 11,953,501
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4