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REGISTERED NUMBER: 13397127 (England and Wales)












Leading Conservatories Ltd

Unaudited Financial Statements

for the Year Ended 30 April 2023






Leading Conservatories Ltd (Registered number: 13397127)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Leading Conservatories Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTOR: L R Bonner





REGISTERED OFFICE: 22 Siegfried Close
Sellindge
Ashford
Kent
TN25 6BX





REGISTERED NUMBER: 13397127 (England and Wales)





ACCOUNTANTS: Edwards & Co
Chartered Accountants
Unit 1, Goat Lees
Trinity Road
Ashford
Kent
TN25 4AB

Leading Conservatories Ltd (Registered number: 13397127)

Statement of Financial Position
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,192 237

CURRENT ASSETS
Debtors 5 12,124 7,500
Cash at bank 25,813 38,678
37,937 46,178
CREDITORS
Amounts falling due within one year 6 41,112 46,277
NET CURRENT LIABILITIES (3,175 ) (99 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23,017 138

CREDITORS
Amounts falling due after more than one
year

7

(12,802

)

-

PROVISIONS FOR LIABILITIES (4,976 ) -
NET ASSETS 5,239 138

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 5,238 137
SHAREHOLDERS' FUNDS 5,239 138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Leading Conservatories Ltd (Registered number: 13397127)

Statement of Financial Position - continued
30 April 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2023 and were signed by:





L R Bonner - Director


Leading Conservatories Ltd (Registered number: 13397127)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Leading Conservatories Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


Leading Conservatories Ltd (Registered number: 13397127)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 316
Additions 31,541
At 30 April 2023 31,857
DEPRECIATION
At 1 May 2022 79
Charge for year 5,586
At 30 April 2023 5,665
NET BOOK VALUE
At 30 April 2023 26,192
At 30 April 2022 237

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 689 7,500
Other debtors 11,435 -
12,124 7,500

Leading Conservatories Ltd (Registered number: 13397127)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 1,321 -
Taxation and social security 7,860 17,786
Other creditors 31,931 28,491
41,112 46,277

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 12,802 -