1 December 2022 false No description of principal activity Taxfiler 2024.5 SC651359business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC6513592022-11-30 SC6513592022-12-012023-11-30 SC651359business:AuditExemptWithAccountantsReport2022-12-012023-11-30 SC651359business:FilletedAccounts2022-12-012023-11-30 SC6513592023-11-30 SC651359business:Director12022-12-012023-11-30 SC651359business:Director22022-12-012023-11-30 SC651359business:RegisteredOffice2022-12-012023-11-30 SC6513592022-11-30 SC651359core:WithinOneYear2023-11-30 SC651359core:WithinOneYear2022-11-30 SC651359core:AfterOneYear2023-11-30 SC651359core:AfterOneYear2022-11-30 SC651359core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC651359core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC651359core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC651359core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC651359core:PreviouslyStatedAmount2023-11-30 SC651359core:PreviouslyStatedAmount2022-11-30 SC651359business:SmallEntities2022-12-012023-11-30 SC651359countries:Scotland2022-12-012023-11-30 SC651359core:LandBuildings2022-12-012023-11-30 SC651359core:PlantMachinery2022-12-012023-11-30 SC651359core:MotorVehicles2022-12-012023-11-30 SC651359core:FurnitureFittings2022-12-012023-11-30 SC651359core:ComputerEquipment2022-12-012023-11-30 SC651359core:LandBuildings2022-11-30 SC651359core:PlantMachinery2022-11-30 SC651359core:MotorVehicles2022-11-30 SC651359core:FurnitureFittings2022-11-30 SC651359core:ComputerEquipment2022-11-30 SC651359core:LandBuildings2023-11-30 SC651359core:PlantMachinery2023-11-30 SC651359core:MotorVehicles2023-11-30 SC651359core:FurnitureFittings2023-11-30 SC651359core:ComputerEquipment2023-11-30 SC6513592021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC651359 (Scotland)
Leading Kind Ltd Unaudited accounts for the year ended 30 November 2023
Leading Kind Ltd Unaudited accounts Contents
Page
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Leading Kind Ltd Company Information for the year ended 30 November 2023
Directors
Alexander Paul Killick Lynn Margaret Killick
Company Number
SC651359 (Scotland)
Registered Office
82 MEADOWHOUSE ROAD EDINBURGH EH12 7HS SCOTLAND
Accountants
JWD Accounting and Tax Services
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Leading Kind Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
42,376 
29,377 
Current assets
Debtors
5,750 
19,962 
Cash at bank and in hand
23,227 
25,890 
28,977 
45,852 
Creditors: amounts falling due within one year
(58,892)
(47,644)
Net current liabilities
(29,915)
(1,792)
Total assets less current liabilities
12,461 
27,585 
Creditors: amounts falling due after more than one year
(2,052)
(3,420)
Net assets
10,409 
24,165 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
10,407 
24,163 
Shareholders' funds
10,409 
24,165 
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 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 27 June 2024 and were signed on its behalf by
Lynn Margaret Killick Director Company Registration No. SC651359
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Leading Kind Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Leading Kind Ltd is a private company, limited by shares, registered in Scotland, registration number SC651359. The registered office is 82 MEADOWHOUSE ROAD, EDINBURGH, EH12 7HS, SCOTLAND.
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.
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
2% Straight line
Plant & machinery
20% Reducing balance
Motor vehicles
20% Reducing balance
Fixtures & fittings
20% Reducing balance
Computer equipment
33% Straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 December 2022
- 
1,291 
30,500 
3,238 
2,942 
37,971 
Additions
18,941 
583 
- 
492 
241 
20,257 
At 30 November 2023
18,941 
1,874 
30,500 
3,730 
3,183 
58,228 
Depreciation
At 1 December 2022
- 
258 
6,100 
648 
1,588 
8,594 
Charge for the year
379 
323 
4,880 
616 
1,060 
7,258 
At 30 November 2023
379 
581 
10,980 
1,264 
2,648 
15,852 
Net book value
At 30 November 2023
18,562 
1,293 
19,520 
2,466 
535 
42,376 
At 30 November 2022
- 
1,033 
24,400 
2,590 
1,354 
29,377 
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Leading Kind Ltd Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,748 
19,736 
Other debtors
2 
226 
5,750 
19,962 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
9,185 
10,100 
Trade creditors
- 
8,854 
Taxes and social security
43,020 
23,707 
Other creditors
1,368 
1,368 
Loans from directors
5,119 
2,711 
Accruals
200 
904 
58,892 
47,644 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
2,052 
3,420 
8
Average number of employees
During the year the average number of employees was 2 (2022: 1).
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