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Logo On Report
Registered Number: 08821493


 

 

 

INLEAF LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Inleaf Ltd for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Inleaf Ltd for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Inleaf Ltd , as a body, in accordance with the terms of our engagement letter dated 16 July 2024. Our work has been undertaken solely to prepare for your approval the accounts of Inleaf Ltd and state those matters that we have agreed to state to the Board of Directors of Inleaf Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Inleaf Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Inleaf Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Inleaf Ltd. You consider that Inleaf Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Inleaf Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
16 July 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 500    575 
Tangible fixed assets 4 162,640    166,338 
163,140    166,913 
Current assets      
Stocks 750   
Debtors 119,209    270,428 
Cash at bank and in hand 106,655    34,737 
226,614    305,165 
Creditors: amount falling due within one year (133,366)   (100,238)
Net current assets 93,248    204,927 
 
Total assets less current liabilities 256,388    371,840 
Creditors: amount falling due after more than one year (38,587)   (46,848)
Accruals and deferred income (60,811)   (52,174)
Provisions for liabilities (32,079)   (31,466)
Net assets 124,911    241,352 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 124,811    241,252 
Shareholders' funds 124,911    241,352 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 July 2024 and were signed on its behalf by:


-------------------------------
Daniel Atherton
Director
2
General Information
Inleaf Ltd is a private company, limited by shares, registered in , registration number 08821493, registration address Unit 17, Strawberry Meadows Business Park, Berry Way, Chorley, Lanacshire, PR7 6FL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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 and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 20 Straight Line
Plant and Machinery 20 Reducing Balance
Motor Vehicles 25 Reducing Balance
Fixtures and Fittings 20 Reducing Balance
Computer Equipment 33 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 12 (2022 : 8).
3.

Intangible fixed assets

Cost Patents   Total
  £   £
At 01 January 2023 1,020    1,020 
Additions  
Disposals  
At 31 December 2023 1,020    1,020 
Amortisation
At 01 January 2023 445    445 
Charge for year 75    75 
On disposals  
At 31 December 2023 520    520 
Net book values
At 31 December 2023 500    500 
At 31 December 2022 575    575 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 January 2023 17,882    456,372    40,071    19,204    9,148    542,677 
Additions   52,639      55,235    7,269    115,143 
Disposals     (40,071)       (40,071)
At 31 December 2023 17,882    509,011      74,439    16,417    617,749 
Depreciation
At 01 January 2023 17,154    307,555    30,885    13,033    7,712    376,339 
Charge for year 364    94,141      11,820    3,330    109,655 
On disposals     (30,885)       (30,885)
At 31 December 2023 17,518    401,696      24,853    11,042    455,109 
Net book values
Closing balance as at 31 December 2023 364    107,315      49,586    5,375    162,640 
Opening balance as at 01 January 2023 728    148,817    9,186    6,171    1,436    166,338 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3