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REGISTERED NUMBER: SC261668 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

LEJ Limited

LEJ Limited (Registered number: SC261668)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


LEJ Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: F J Esposito



REGISTERED OFFICE: 61 Lorne Street
Dundee
DD2 3HE



REGISTERED NUMBER: SC261668 (Scotland)



ACCOUNTANTS: HMR Consulting Limited
Kirk Farm Cottage
Lundie
Dundee
Angus
DD2 5NW



SOLICITORS: BTO Solicitors LLP
One Edinburgh Quay
133 Fountainbridge
Edinburgh
EH3 9QG

LEJ Limited (Registered number: SC261668)

Statement of Financial Position
30 June 2023

30.6.23 30.6.22
Notes £    £   
CURRENT ASSETS
Stocks 534,212 519,581
Debtors 4 2,301 84
Cash at bank 5,848 1,283
542,361 520,948
CREDITORS
Amounts falling due within one year 5 159,613 138,110
NET CURRENT ASSETS 382,748 382,838
TOTAL ASSETS LESS CURRENT
LIABILITIES

382,748

382,838

CAPITAL AND RESERVES
Called up share capital 6 6 6
Retained earnings 382,742 382,832
SHAREHOLDERS' FUNDS 382,748 382,838

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 27 February 2024 and were signed by:





F J Esposito - Director


LEJ Limited (Registered number: SC261668)

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

1. STATUTORY INFORMATION

LEJ Limited is a private company, limited by shares , registered in Scotland. 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.

Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit and loss.

Interest income
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 2,067 -
Other debtors 234 84
2,301 84

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 1,351 (68 )
Amounts owed to group undertakings 143,252 138,168
Other creditors 15,010 10
159,613 138,110

LEJ Limited (Registered number: SC261668)

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

6. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
6 Ordinary shares £1 6 6

7. ULTIMATE PARENT UNDERTAKING

The company's ultimate parent undertaking is F. J. Esposito Limited, a company incorporated and registered in Scotland with number SC074183.