Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 08334370 Mr Leon Nikoosimaitak MARCH MUTUAL SECRETARIAL SERVICES LTD iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08334370 2022-11-30 08334370 2023-11-30 08334370 2022-12-01 2023-11-30 08334370 frs-core:CurrentFinancialInstruments 2023-11-30 08334370 frs-core:ComputerEquipment 2023-11-30 08334370 frs-core:ComputerEquipment 2022-12-01 2023-11-30 08334370 frs-core:ComputerEquipment 2022-11-30 08334370 frs-core:FurnitureFittings 2023-11-30 08334370 frs-core:FurnitureFittings 2022-12-01 2023-11-30 08334370 frs-core:FurnitureFittings 2022-11-30 08334370 frs-core:ShareCapital 2023-11-30 08334370 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 08334370 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 08334370 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 08334370 frs-bus:SmallEntities 2022-12-01 2023-11-30 08334370 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 08334370 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 08334370 frs-bus:Director1 2022-12-01 2023-11-30 08334370 frs-bus:CompanySecretary1 2022-12-01 2023-11-30 08334370 frs-countries:EnglandWales 2022-12-01 2023-11-30 08334370 2021-11-30 08334370 2022-11-30 08334370 2021-12-01 2022-11-30 08334370 frs-core:CurrentFinancialInstruments 2022-11-30 08334370 frs-core:ShareCapital 2022-11-30 08334370 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 08334370
Leonnikoo Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Leonnikoo Limited for the year ended 30 November 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Leonnikoo Limited which comprise 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Leonnikoo Limited , as a body, in accordance with the terms of our engagement letter dated 30 May 2019. Our work has been undertaken solely to prepare for your approval the accounts of Leonnikoo Limited and state those matters that we have agreed to state to the director of Leonnikoo Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leonnikoo Limited and its director as a body for our work or for this report.
It is your duty to ensure that Leonnikoo Limited 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 or loss of Leonnikoo Limited . You consider that Leonnikoo Limited 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 Leonnikoo Limited . 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 financial statements.
Signed
27 May 2024
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Page 1
Page 2
Balance Sheet
Registered number: 08334370
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 - 1,021
- 1,021
CURRENT ASSETS
Debtors 4 33 3,600
Cash at bank and in hand 16,974 26,759
17,007 30,359
Creditors: Amounts Falling Due Within One Year 5 (8,274 ) (14,310 )
NET CURRENT ASSETS (LIABILITIES) 8,733 16,049
TOTAL ASSETS LESS CURRENT LIABILITIES 8,733 17,070
NET ASSETS 8,733 17,070
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 8,732 17,069
SHAREHOLDERS' FUNDS 8,733 17,070
Page 2
Page 3
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Leon Nikoosimaitak
Director
27 May 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. 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:
Fixtures & Fittings 33% straight line method
Computer Equipment 33% straight line method
1.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
2. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
Page 4
Page 5
3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 578 15,712 16,290
As at 30 November 2023 578 15,712 16,290
Depreciation
As at 1 December 2022 578 14,691 15,269
Provided during the period - 1,021 1,021
As at 30 November 2023 578 15,712 16,290
Net Book Value
As at 30 November 2023 - - -
As at 1 December 2022 - 1,021 1,021
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 3,600
VAT 33 -
33 3,600
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 8,274 9,380
VAT - 4,930
8,274 14,310
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5
Page 6
7. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 42,581 51,203
42,581 51,203
Page 6