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Logo On Report
Registered Number: 09345690
England and Wales

 

 

 

LESLA LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Directors Aivars Rubenis
Leslie Adrian
Registered Number 09345690
Registered Office Belgrave House
39-43 Monument Hill
Weybridge
KT13 8RN
Accountants Ward Williams Creatives Limited
Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 133,779    125,971 
133,779    125,971 
Current assets      
Debtors 4 100,277    100,127 
Cash at bank and in hand 2,311    1,852 
102,588    101,979 
Creditors: amount falling due within one year 5 (32,576)   (28,330)
Net current assets 70,012    73,649 
 
Total assets less current liabilities 203,791    199,620 
Creditors: amount falling due after more than one year 6 (117,404)   (113,614)
Net assets 86,387    86,006 
 

Capital and reserves
     
Called up share capital 100,000    100,000 
Profit and loss account (13,613)   (13,994)
Shareholders' funds 86,387    86,006 
 


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 financial statements were approved by the board of directors on 13 June 2024 and were signed on its behalf by:


-------------------------------
Aivars Rubenis
Director
2
General Information
Lesla Limited is a private company, limited by shares, registered in England and Wales, registration number 09345690, registration address Belgrave House, 39-43 Monument Hill, Weybridge, KT13 8RN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is 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.
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.
Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 January 2023 139,968    139,968 
Additions 24,227    24,227 
Disposals  
At 31 December 2023 164,195    164,195 
Amortisation
At 01 January 2023 13,997    13,997 
Charge for year 16,419    16,419 
On disposals  
At 31 December 2023 30,416    30,416 
Net book values
At 31 December 2023 133,779    133,779 
At 31 December 2022 125,971    125,971 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
VAT 277    127 
277    127 

4.

Debtors: amounts falling due after one year

2023
£
  2022
£
Called Up Share Capital Not Paid 100,000    100,000 
100,000    100,000 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax   44 
PAYE & Social Security 2,669   
Other Creditors (1,146)   6,656 
Wages & Salaries Control Account 1,053   
Directors' Current Accounts 30,000    21,630 
32,576    28,330 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Deferred Grants 117,404    113,614 
117,404    113,614 

7.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Lesla Lavita(6,656)(15,188)
Robotrax Ltd44,633 


3