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Company Registration No. 06316979 (England and Wales)
LEMBERG SOLUTIONS LIMITED Unaudited accounts for the year ended 31 December 2023
LEMBERG SOLUTIONS LIMITED Unaudited accounts Contents
Page
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LEMBERG SOLUTIONS LIMITED Company Information for the year ended 31 December 2023
Director
Mr Oleh Naumko
Company Number
06316979 (England and Wales)
Registered Office
1st Floor 55 Ffordd William Morgan St. Asaph Business Park St. Asaph Wales LL17 0JG United Kingdom
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LEMBERG SOLUTIONS LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,704 
6,551 
Investments
25,161 
25,161 
29,865 
31,712 
Current assets
Inventories
- 
1,827 
Debtors
248,179 
204,375 
Cash at bank and in hand
2,831,373 
1,743,224 
3,079,552 
1,949,426 
Creditors: amounts falling due within one year
(2,749,653)
(1,656,917)
Net current assets
329,899 
292,509 
Net assets
359,764 
324,221 
Capital and reserves
Called up share capital
80 
80 
Capital redemption reserve
45 
45 
Profit and loss account
359,639 
324,096 
Shareholders' funds
359,764 
324,221 
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 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 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 and authorised for issue on 8 March 2024 and were signed on its behalf by
Mr Oleh Naumko Director Company Registration No. 06316979
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LEMBERG SOLUTIONS LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
LEMBERG SOLUTIONS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06316979. The registered office is 1st Floor 55 Ffordd William Morgan, St. Asaph Business Park, St. Asaph, Wales, LL17 0JG, United Kingdom.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
at varying rates on cost
Fixtures & fittings
at varying rates on cost
Computer equipment
at varying rates on cost
Other tangible fixed assets
at varying rates on cost
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
7,731 
7,657 
15,388 
Additions
- 
2,639 
2,639 
At 31 December 2023
7,731 
10,296 
18,027 
Depreciation
At 1 January 2023
2,670 
6,167 
8,837 
Charge for the year
1,787 
2,699 
4,486 
At 31 December 2023
4,457 
8,866 
13,323 
Net book value
At 31 December 2023
3,274 
1,430 
4,704 
At 31 December 2022
5,061 
1,490 
6,551 
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LEMBERG SOLUTIONS LIMITED Notes to the Accounts for the year ended 31 December 2023
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2023
25,161 
Valuation at 31 December 2023
25,161 
The company's investments at the Balance Sheet date in the share capital of companies include the following: Lemberg Rishennya, LLC Country of incorporation: Ukraine Nature of business: Software Development Class of shares: Ordinary % holding: 100.00 Aggregate capital and reserves for Dec 2023: £103 Aggregate capital and reserves for Dec 2022: £114 Profit/(loss) for the year for Dec 2023: £0 Profit/(loss) for the year for Dec 2022: (£1,325) All figures have been presented in the base currency (GBP) using the applicable exchange rate from the local currency (UAH) as of 31 Dec 2023.
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
84,416 
98,175 
Accrued income and prepayments
119,580 
91,557 
Other debtors
- 
14,643 
203,996 
204,375 
Amounts falling due after more than one year
Other debtors
44,183 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
2,703,778 
1,553,685 
Taxes and social security
16,269 
10,030 
Other creditors
14,152 
10,801 
Accruals
15,454 
82,401 
2,749,653 
1,656,917 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
80 Ordinary shares of £1 each
80 
80 
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LEMBERG SOLUTIONS LIMITED Notes to the Accounts for the year ended 31 December 2023
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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