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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05705695 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05705695 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05705695 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05705695 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 05705695 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05705695 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05705695 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05705695 frs-core:UnlistedNon-exchangeTraded 2022-06-30 05705695 frs-core:UnlistedNon-exchangeTraded 2021-06-30 05705695 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 05705695 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05705695 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05705695 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05705695 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05705695 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05705695 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05705695 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 05705695 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 05705695 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05705695 dpl-frs:CostSales 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales 2021-06-30 05705695 dpl-frs:CostSales 2022-06-30 05705695 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 05705695 frs-bus:Director1 2021-07-01 2022-06-30 05705695 frs-bus:Director1 2021-06-30 05705695 frs-bus:Director1 2022-06-30 05705695 frs-bus:Director2 2021-07-01 2022-06-30 05705695 frs-bus:Director2 2021-06-30 05705695 frs-bus:Director2 2022-06-30 05705695 1 2021-07-01 2022-06-30 05705695 frs-core:CurrentFinancialInstruments 1 2022-06-30 05705695 frs-core:Non-currentFinancialInstruments 1 2022-06-30 05705695 2 2021-07-01 2022-06-30 05705695 frs-core:CurrentFinancialInstruments 2 2022-06-30 05705695 frs-core:Non-currentFinancialInstruments 2 2022-06-30 05705695 3 2021-07-01 2022-06-30 05705695 frs-core:CurrentFinancialInstruments 3 2022-06-30 05705695 frs-core:Non-currentFinancialInstruments 3 2022-06-30 05705695 4 2021-07-01 2022-06-30 05705695 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2022-06-30 05705695 17 2021-07-01 2022-06-30 05705695 frs-core:CurrentFinancialInstruments 17 2022-06-30 05705695 frs-core:Non-currentFinancialInstruments 17 2022-06-30 05705695 18 2021-07-01 2022-06-30 05705695 frs-core:CurrentFinancialInstruments 18 2022-06-30 05705695 frs-core:Non-currentFinancialInstruments 18 2022-06-30 05705695 19 2021-07-01 2022-06-30 05705695 frs-core:CurrentFinancialInstruments 19 2022-06-30 05705695 frs-core:Non-currentFinancialInstruments 19 2022-06-30 05705695 20 2021-07-01 2022-06-30 05705695 frs-core:CurrentFinancialInstruments 20 2022-06-30 05705695 frs-core:Non-currentFinancialInstruments 20 2022-06-30 05705695 dpl-frs:Item1 2021-07-01 2022-06-30 05705695 dpl-frs:Item1 2021-06-30 05705695 dpl-frs:Item1 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 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2021-06-30 05705695 dpl-frs:Item4 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 05705695 dpl-frs:Item5 2021-07-01 2022-06-30 05705695 dpl-frs:Item5 2021-06-30 05705695 dpl-frs:Item5 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 05705695 dpl-frs:Item6 2021-07-01 2022-06-30 05705695 dpl-frs:Item6 2021-06-30 05705695 dpl-frs:Item6 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 05705695 dpl-frs:Item7 2021-07-01 2022-06-30 05705695 dpl-frs:Item7 2021-06-30 05705695 dpl-frs:Item7 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 05705695 dpl-frs:Item8 2021-07-01 2022-06-30 05705695 dpl-frs:Item8 2021-06-30 05705695 dpl-frs:Item8 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 05705695 dpl-frs:Item9 2021-07-01 2022-06-30 05705695 dpl-frs:Item9 2021-06-30 05705695 dpl-frs:Item9 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 05705695 dpl-frs:Item10 2021-07-01 2022-06-30 05705695 dpl-frs:Item10 2021-06-30 05705695 dpl-frs:Item10 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 05705695 dpl-frs:Item11 2021-07-01 2022-06-30 05705695 dpl-frs:Item11 2021-06-30 05705695 dpl-frs:Item11 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 05705695 dpl-frs:Item12 2021-07-01 2022-06-30 05705695 dpl-frs:Item12 2021-06-30 05705695 dpl-frs:Item12 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 05705695 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 05705695 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 05705695 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 05705695 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 05705695 1 2021-07-01 2022-06-30 05705695 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 05705695
Lenpart Limited
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—7
Page 1
Balance Sheet
Registered number: 05705695
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,294 1,522
Tangible Assets 5 129,791 86,987
131,085 88,509
CURRENT ASSETS
Stocks 6 197,452 225,402
Debtors 7 660,165 649,715
Cash at bank and in hand 27,535 56,348
885,152 931,465
Creditors: Amounts Falling Due Within One Year 8 (778,141 ) (758,048 )
NET CURRENT ASSETS (LIABILITIES) 107,011 173,417
TOTAL ASSETS LESS CURRENT LIABILITIES 238,096 261,926
Creditors: Amounts Falling Due After More Than One Year 9 (57,923 ) (72,972 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,278 ) (13,442 )
NET ASSETS 150,895 175,512
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 150,795 175,412
SHAREHOLDERS' FUNDS 150,895 175,512
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 Sean Siddons
Director
19/03/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lenpart Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05705695 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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 received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 15% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.7. 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 years 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.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 10)
9 10
4. Intangible Assets
Other
£
Cost
As at 1 July 2022 4,749
As at 30 June 2023 4,749
Amortisation
As at 1 July 2022 3,227
Provided during the period 228
As at 30 June 2023 3,455
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 June 2023 1,294
As at 1 July 2022 1,522
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2022 11,491 115,153 87,288 75,957
Additions 7,134 14,849 31,322 25,309
Disposals - (37,572 ) - -
As at 30 June 2023 18,625 92,430 118,610 101,266
Depreciation
As at 1 July 2022 - 77,379 61,293 69,513
Provided during the period - 6,528 14,330 5,050
Disposals - (28,462 ) - -
As at 30 June 2023 - 55,445 75,623 74,563
Net Book Value
As at 30 June 2023 18,625 36,985 42,987 26,703
As at 1 July 2022 11,491 37,774 25,995 6,444
Computer Equipment Total
£ £
Cost
As at 1 July 2022 20,920 310,809
Additions - 78,614
Disposals - (37,572 )
As at 30 June 2023 20,920 351,851
Depreciation
As at 1 July 2022 15,637 223,822
Provided during the period 792 26,700
Disposals - (28,462 )
As at 30 June 2023 16,429 222,060
...CONTINUED
Page 5
Page 6
Net Book Value
As at 30 June 2023 4,491 129,791
As at 1 July 2022 5,283 86,987
6. Stocks
2023 2022
£ £
Stock 197,452 225,402
197,452 225,402
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 578,844 644,441
Prepayments and accrued income 51,022 4,675
Other debtors 30,219 519
Intercompany 80 80
660,165 649,715
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 17,800 12,115
Trade creditors 366,339 457,531
Bank loans and overdrafts 19,091 17,634
Corporation tax 104,370 81,879
Other taxes and social security 3,164 4,890
VAT 69,545 85,052
Other creditors 108,569 45,142
Inter-company 50,317 50,000
Accruals and deferred income 38,250 3,150
Directors' loan accounts 696 655
778,141 758,048
Page 6
Page 7
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 21,332 13,838
Bank loans 36,591 59,134
57,923 72,972
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 17,800 12,115
Later than one year and not later than five years 21,332 13,838
39,132 25,953
39,132 25,953
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Included in the Other Debtors is an amount owed from Lenpart Industrial Products Ltd totalling £80 (2022 - £80), for which Mr S SIddons is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to MTF Diamond Drilling & Controlled Demolition Ltd totalling £50,000 (2022 - £50,000), for which Mr S SIddons is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to Siddons Holdings Ltd totalling £316, for which Mr S SIddons is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company directors totalling £696 (2022 - £655), no interest is to be charged.
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