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Company Registration No. 06774291 (England and Wales)
Leigh House Solutions Limited Unaudited accounts for the year ended 31 December 2023
Leigh House Solutions Limited Unaudited accounts Contents
Page
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Leigh House Solutions Limited Company Information for the year ended 31 December 2023
Directors
G Guest A Guest
Company Number
06774291 (England and Wales)
Registered Office
Leigh House Single Street Westerham Kent TN16 3AB
Accountants
Paul Wragg FCA 87 Redwing Road Clanfield Waterlooville Hampshire PO8 0LX
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Leigh House Solutions Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
603 
Tangible assets
59,918 
86,777 
59,918 
87,380 
Current assets
Inventories
329,580 
476,140 
Debtors
403,795 
538,185 
Cash at bank and in hand
715,025 
584,642 
1,448,400 
1,598,967 
Creditors: amounts falling due within one year
(1,299,679)
(1,497,359)
Net current assets
148,721 
101,608 
Total assets less current liabilities
208,639 
188,988 
Creditors: amounts falling due after more than one year
(67,973)
(103,073)
Net assets
140,666 
85,915 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
140,662 
85,911 
Shareholders' funds
140,666 
85,915 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 April 2024 and were signed on its behalf by
G Guest Director Company Registration No. 06774291
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Leigh House Solutions Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Leigh House Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 06774291. The registered office is Leigh House, Single Street, Westerham, Kent, TN16 3AB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
25% straight line
Plant & machinery
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Leigh House Solutions Limited Notes to the Accounts for the year ended 31 December 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
22,061 
At 31 December 2023
22,061 
Amortisation
At 1 January 2023
21,458 
Charge for the year
603 
At 31 December 2023
22,061 
Net book value
At 31 December 2023
- 
At 31 December 2022
603 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
103,096 
17,281 
26,592 
146,969 
Additions
- 
4,378 
5,121 
9,499 
At 31 December 2023
103,096 
21,659 
31,713 
156,468 
Depreciation
At 1 January 2023
42,953 
8,274 
8,965 
60,192 
Charge for the year
25,360 
4,525 
6,473 
36,358 
At 31 December 2023
68,313 
12,799 
15,438 
96,550 
Net book value
At 31 December 2023
34,783 
8,860 
16,275 
59,918 
At 31 December 2022
60,143 
9,007 
17,627 
86,777 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
100,610 
239,407 
Accrued income and prepayments
71,503 
20,574 
Other debtors
231,682 
278,204 
403,795 
538,185 
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Leigh House Solutions Limited Notes to the Accounts for the year ended 31 December 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
38,000 
38,000 
VAT
71,503 
72,627 
Trade creditors
69,379 
141,694 
Taxes and social security
36,208 
44,125 
Other creditors
904,882 
747,912 
Loans from directors
1,050 
12,654 
Accruals
178,657 
440,347 
1,299,679 
1,497,359 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
67,973 
103,073 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
G Guest
Directors
(12,653)
11,603 
- 
(1,050)
(12,653)
11,603 
- 
(1,050)
11
Transactions with related parties
Paid to GBIAB for Director services £88,828 (2022: £86,790)
12
Average number of employees
During the year the average number of employees was 14 (2022: 15).
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