Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC094315 Ms Dawn Louise Leonard Mr Michael Leonard Mrs Linda Leonard Ms Dawn Louise Leonard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC094315 2023-06-30 SC094315 2024-06-30 SC094315 2023-07-01 2024-06-30 SC094315 frs-core:CurrentFinancialInstruments 2024-06-30 SC094315 frs-core:InvestmentPropertyIncludedWithinPPE 2024-06-30 SC094315 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 SC094315 frs-core:ShareCapital 2024-06-30 SC094315 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC094315 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC094315 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC094315 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC094315 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC094315 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC094315 frs-bus:Director1 2023-07-01 2024-06-30 SC094315 frs-bus:Director2 2023-07-01 2024-06-30 SC094315 frs-bus:Director3 2023-07-01 2024-06-30 SC094315 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 SC094315 frs-countries:Scotland 2023-07-01 2024-06-30 SC094315 2022-06-30 SC094315 2023-06-30 SC094315 2022-07-01 2023-06-30 SC094315 frs-core:CurrentFinancialInstruments 2023-06-30 SC094315 frs-core:ShareCapital 2023-06-30 SC094315 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Leonard Mondial Company Limited
Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC094315
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 286,108 286,108
286,108 286,108
CURRENT ASSETS
Cash at bank and in hand 2,984 3,764
2,984 3,764
Creditors: Amounts Falling Due Within One Year 5 (4,923 ) (7,621 )
NET CURRENT ASSETS (LIABILITIES) (1,939 ) (3,857 )
TOTAL ASSETS LESS CURRENT LIABILITIES 284,169 282,251
NET ASSETS 284,169 282,251
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 284,167 282,249
SHAREHOLDERS' FUNDS 284,169 282,251
Page 1
Page 2
For the year ending 30 June 2024 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 Michael Leonard
Director
8th August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Leonard Mondial Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC094315 . The registered office is 49 Cedar Road, Broughty Ferry, Dundee, DD5 3BA.
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 represents rental income receivable.
2.3. 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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Investment Properties
£
Cost
As at 1 July 2023 286,108
As at 30 June 2024 286,108
Net Book Value
As at 30 June 2024 286,108
As at 1 July 2023 286,108
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5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 2,127 6,305
Taxation and social security 2,796 1,316
4,923 7,621
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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