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REGISTERED NUMBER: 08956790 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

LESLIE ROBERTS COMMERCIAL LTD

LESLIE ROBERTS COMMERCIAL LTD (REGISTERED NUMBER: 08956790)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


LESLIE ROBERTS COMMERCIAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Mr A J Peden





REGISTERED OFFICE: The Stables
Ducie Street
Manchester
M1 2JN





REGISTERED NUMBER: 08956790 (England and Wales)





ACCOUNTANTS: Strathmore Accountants Limited
3rd Floor, Ivy Mill,
Crown Street,
Failsworth
Manchester
M35 9BG

LESLIE ROBERTS COMMERCIAL LTD (REGISTERED NUMBER: 08956790)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £ £
CURRENT ASSETS
Debtors 4 116,992 112,063
Cash at bank and in hand 6,486 5,605
123,478 117,668
CREDITORS
Amounts falling due within one year 5 (71,460 ) (79,209 )
NET CURRENT ASSETS 52,018 38,459
TOTAL ASSETS LESS CURRENT
LIABILITIES

52,018

38,459

CREDITORS
Amounts falling due after more than one
year

6

(31,255

)

(28,268

)
NET ASSETS 20,763 10,191

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 20,663 10,091
SHAREHOLDERS' FUNDS 20,763 10,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 17 July 2024 and were signed by:




Mr A J Peden - Director


LESLIE ROBERTS COMMERCIAL LTD (REGISTERED NUMBER: 08956790)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Leslie Roberts Commercial Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 32,680 27,725
Other debtors 20,884 20,884
Directors' current accounts 63,428 63,454
116,992 112,063

LESLIE ROBERTS COMMERCIAL LTD (REGISTERED NUMBER: 08956790)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 3,140 7,036
Tax 31,127 32,257
Social security and other taxes 920 616
VAT 12,113 14,425
Other creditors 21,660 22,945
Accrued expenses 2,500 1,930
71,460 79,209

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans - 1-2 years 4,444 4,444
Bank loans - 2-5 years 13,334 13,334
Bank loans more 5 yr by instal 13,477 10,490
31,255 28,268

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 13,477 10,490

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
51 Ordinary A £1 51 51
49 Ordinary B £1 49 49
100 100

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£ £
Mr A J Peden
Balance outstanding at start of year 63,454 45,420
Amounts advanced - 18,034
Amounts repaid (26 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 63,428 63,454