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REGISTERED NUMBER: 10169128 (England and Wales)















L AND E INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MAY 2023






L AND E INVESTMENTS LIMITED (REGISTERED NUMBER: 10169128)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


L AND E INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: P L Mitchell





SECRETARY: None Appointed





REGISTERED OFFICE: Dipford House, Queens Square
Huddersfield Road
Honley
Holmfirth
West Yorkshire
HD9 6QZ





REGISTERED NUMBER: 10169128 (England and Wales)





ACCOUNTANTS: STEAD ROBINSON
Dipford House, Queens Square
Huddersfield Road
Honley
Holmfirth
HD9 6QZ

L AND E INVESTMENTS LIMITED (REGISTERED NUMBER: 10169128)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,035,865 1,064,474

CURRENT ASSETS
Debtors 5 383,981 325,958
Cash at bank 55,916 41,515
439,897 367,473
CREDITORS
Amounts falling due within one year 6 1,107,243 1,105,047
NET CURRENT LIABILITIES (667,346 ) (737,574 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

368,519

326,900

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 368,517 326,898
368,519 326,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

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 11 March 2024 and were signed by:





P L Mitchell - Director


L AND E INVESTMENTS LIMITED (REGISTERED NUMBER: 10169128)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

L and E Investments Limited 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 20% on cost

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

L AND E INVESTMENTS LIMITED (REGISTERED NUMBER: 10169128)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 June 2022 963,496 186,431 1,149,927
Additions - 3,150 3,150
At 31 May 2023 963,496 189,581 1,153,077
DEPRECIATION
At 1 June 2022 - 85,453 85,453
Charge for year - 31,759 31,759
At 31 May 2023 - 117,212 117,212
NET BOOK VALUE
At 31 May 2023 963,496 72,369 1,035,865
At 31 May 2022 963,496 100,978 1,064,474

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 37,185 27,275
Other debtors 346,796 298,683
383,981 325,958

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 19,326 20,926
Taxation and social security 41,677 20,829
Other creditors 1,046,240 1,063,292
1,107,243 1,105,047