2022-12-012023-11-302023-11-30false13085133LENA BUSINESS SOLUTIONS LTD2024-04-1762012iso4217:GBPxbrli:pure130851332022-12-01130851332023-11-30130851332022-12-012023-11-30130851332021-12-01130851332022-11-30130851332021-12-012022-11-3013085133bus:SmallEntities2022-12-012023-11-3013085133bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013085133bus:AbridgedAccounts2022-12-012023-11-3013085133bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013085133core:WithinOneYear2023-11-3013085133core:AfterOneYear2023-11-3013085133core:WithinOneYear2022-11-3013085133core:AfterOneYear2022-11-3013085133core:ShareCapital2023-11-3013085133core:SharePremium2023-11-3013085133core:RevaluationReserve2023-11-3013085133core:OtherReservesSubtotal2023-11-3013085133core:RetainedEarningsAccumulatedLosses2023-11-3013085133core:ShareCapital2022-11-3013085133core:SharePremium2022-11-3013085133core:RevaluationReserve2022-11-3013085133core:OtherReservesSubtotal2022-11-3013085133core:RetainedEarningsAccumulatedLosses2022-11-3013085133core:LandBuildings2023-11-3013085133core:PlantMachinery2023-11-3013085133core:Vehicles2023-11-3013085133core:FurnitureFittings2023-11-3013085133core:OfficeEquipment2023-11-3013085133core:NetGoodwill2023-11-3013085133core:IntangibleAssetsOtherThanGoodwill2023-11-3013085133core:ListedExchangeTraded2023-11-3013085133core:UnlistedNon-exchangeTraded2023-11-3013085133core:LandBuildings2022-11-3013085133core:PlantMachinery2022-11-3013085133core:Vehicles2022-11-3013085133core:FurnitureFittings2022-11-3013085133core:OfficeEquipment2022-11-3013085133core:NetGoodwill2022-11-3013085133core:IntangibleAssetsOtherThanGoodwill2022-11-3013085133core:ListedExchangeTraded2022-11-3013085133core:UnlistedNon-exchangeTraded2022-11-3013085133core:LandBuildings2022-12-012023-11-3013085133core:PlantMachinery2022-12-012023-11-3013085133core:Vehicles2022-12-012023-11-3013085133core:FurnitureFittings2022-12-012023-11-3013085133core:OfficeEquipment2022-12-012023-11-3013085133core:NetGoodwill2022-12-012023-11-3013085133core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013085133core:ListedExchangeTraded2022-12-012023-11-3013085133core:UnlistedNon-exchangeTraded2022-12-012023-11-3013085133core:MoreThanFiveYears2022-12-012023-11-3013085133core:Non-currentFinancialInstruments2023-11-3013085133core:Non-currentFinancialInstruments2022-11-3013085133dpl:CostSales2022-12-012023-11-3013085133dpl:DistributionCosts2022-12-012023-11-3013085133core:LandBuildings2022-12-012023-11-3013085133core:PlantMachinery2022-12-012023-11-3013085133core:Vehicles2022-12-012023-11-3013085133core:FurnitureFittings2022-12-012023-11-3013085133core:OfficeEquipment2022-12-012023-11-3013085133dpl:AdministrativeExpenses2022-12-012023-11-3013085133core:NetGoodwill2022-12-012023-11-3013085133core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013085133dpl:GroupUndertakings2022-12-012023-11-3013085133dpl:ParticipatingInterests2022-12-012023-11-3013085133dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013085133core:ListedExchangeTraded2022-12-012023-11-3013085133dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013085133core:UnlistedNon-exchangeTraded2022-12-012023-11-3013085133dpl:CostSales2021-12-012022-11-3013085133dpl:DistributionCosts2021-12-012022-11-3013085133core:LandBuildings2021-12-012022-11-3013085133core:PlantMachinery2021-12-012022-11-3013085133core:Vehicles2021-12-012022-11-3013085133core:FurnitureFittings2021-12-012022-11-3013085133core:OfficeEquipment2021-12-012022-11-3013085133dpl:AdministrativeExpenses2021-12-012022-11-3013085133core:NetGoodwill2021-12-012022-11-3013085133core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3013085133dpl:GroupUndertakings2021-12-012022-11-3013085133dpl:ParticipatingInterests2021-12-012022-11-3013085133dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3013085133core:ListedExchangeTraded2021-12-012022-11-3013085133dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3013085133core:UnlistedNon-exchangeTraded2021-12-012022-11-3013085133core:NetGoodwill2023-11-3013085133core:IntangibleAssetsOtherThanGoodwill2023-11-3013085133core:LandBuildings2023-11-3013085133core:PlantMachinery2023-11-3013085133core:Vehicles2023-11-3013085133core:FurnitureFittings2023-11-3013085133core:OfficeEquipment2023-11-3013085133core:AfterOneYear2023-11-3013085133core:WithinOneYear2023-11-3013085133core:ListedExchangeTraded2023-11-3013085133core:UnlistedNon-exchangeTraded2023-11-3013085133core:ShareCapital2023-11-3013085133core:SharePremium2023-11-3013085133core:RevaluationReserve2023-11-3013085133core:OtherReservesSubtotal2023-11-3013085133core:RetainedEarningsAccumulatedLosses2023-11-3013085133core:NetGoodwill2022-11-3013085133core:IntangibleAssetsOtherThanGoodwill2022-11-3013085133core:LandBuildings2022-11-3013085133core:PlantMachinery2022-11-3013085133core:Vehicles2022-11-3013085133core:FurnitureFittings2022-11-3013085133core:OfficeEquipment2022-11-3013085133core:AfterOneYear2022-11-3013085133core:WithinOneYear2022-11-3013085133core:ListedExchangeTraded2022-11-3013085133core:UnlistedNon-exchangeTraded2022-11-3013085133core:ShareCapital2022-11-3013085133core:SharePremium2022-11-3013085133core:RevaluationReserve2022-11-3013085133core:OtherReservesSubtotal2022-11-3013085133core:RetainedEarningsAccumulatedLosses2022-11-3013085133core:NetGoodwill2021-12-0113085133core:IntangibleAssetsOtherThanGoodwill2021-12-0113085133core:LandBuildings2021-12-0113085133core:PlantMachinery2021-12-0113085133core:Vehicles2021-12-0113085133core:FurnitureFittings2021-12-0113085133core:OfficeEquipment2021-12-0113085133core:AfterOneYear2021-12-0113085133core:WithinOneYear2021-12-0113085133core:ListedExchangeTraded2021-12-0113085133core:UnlistedNon-exchangeTraded2021-12-0113085133core:ShareCapital2021-12-0113085133core:SharePremium2021-12-0113085133core:RevaluationReserve2021-12-0113085133core:OtherReservesSubtotal2021-12-0113085133core:RetainedEarningsAccumulatedLosses2021-12-0113085133core:AfterOneYear2022-12-012023-11-3013085133core:WithinOneYear2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013085133core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3013085133core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3013085133core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3013085133core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3013085133core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3013085133core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3013085133core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3013085133core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3013085133core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3013085133core:Non-currentFinancialInstrumentscore:CostValuation2022-11-3013085133core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-3013085133core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-3013085133core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-3013085133core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-3013085133core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-3013085133core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-3013085133core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-3013085133core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-3013085133bus:Director12022-12-012023-11-30

LENA BUSINESS SOLUTIONS LTD

Registered Number
13085133
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

LENA BUSINESS SOLUTIONS LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

KOSE, Serkan

Registered Address

27 Old Gloucester Street
London
WC1N 3AX

Registered Number

13085133 (England and Wales)
LENA BUSINESS SOLUTIONS LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Creditors amounts falling due within one year(2,948)(2,300)
Net current assets (liabilities)(2,948)(2,300)
Total assets less current liabilities(2,948)(2,300)
Net assets(2,948)(2,300)
Capital and reserves
Called up share capital100100
Profit and loss account(3,048)(2,400)
Shareholders' funds(2,948)(2,300)
The financial statements were approved and authorised for issue by the Director on 17 April 2024, and are signed on its behalf by:
KOSE, Serkan
Director
Registered Company No. 13085133
LENA BUSINESS SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
2.Average number of employees

20232022
Average number of employees during the year00