8 December 2022 false No description of principal activity Taxfiler 2024.5 14529047business:PrivateLimitedCompanyLtd2022-12-082023-12-31 145290472022-12-07 145290472022-12-082023-12-31 14529047business:AuditExemptWithAccountantsReport2022-12-082023-12-31 14529047business:FilletedAccounts2022-12-082023-12-31 145290472023-12-31 14529047business:Director12022-12-082023-12-31 14529047business:RegisteredOffice2022-12-082023-12-31 14529047core:WithinOneYear2023-12-31 14529047core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 14529047core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 14529047core:PreviouslyStatedAmount2023-12-31 14529047business:SmallEntities2022-12-082023-12-31 14529047countries:EnglandWales2022-12-082023-12-31 14529047core:ComputerEquipment2022-12-082023-12-31 14529047core:PlantMachinery2022-12-07 14529047core:PlantMachinery2023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 14529047 (England and Wales)
Sienna And Leonor Limited Unaudited accounts for the period from 8 December 2022 to 31 December 2023
Sienna And Leonor Limited Unaudited accounts Contents
Page
- 2 -
Sienna And Leonor Limited Company Information for the period from 8 December 2022 to 31 December 2023
Director
Erika Dias Araujo
Company Number
14529047 (England and Wales)
Registered Office
95 Harrowden Road Bedford Bedfordshire MK42 0RT England
Accountants
SEC Accounting Services Ltd 9 Sheeplands Bedford MK41 0HH
- 3 -
Sienna And Leonor Limited Statement of financial position as at 31 December 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
1,094 
Current assets
Debtors
10,542 
Cash at bank and in hand
9 
10,551 
Creditors: amounts falling due within one year
(3,849)
Net current assets
6,702 
Net assets
7,796 
Capital and reserves
Called up share capital
1 
Profit and loss account
7,795 
Shareholders' funds
7,796 
For the period 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 her 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 5 September 2024 and were signed on its behalf by
Erika Dias Araujo Director Company Registration No. 14529047
- 4 -
Sienna And Leonor Limited Notes to the Accounts for the period from 8 December 2022 to 31 December 2023
1
Statutory information
Sienna And Leonor Limited is a private company, limited by shares, registered in England and Wales, registration number 14529047. The registered office is 95 Harrowden Road, Bedford, Bedfordshire, MK42 0RT, England.
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 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.
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
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 using the straight line method:
Computer equipment
33.33%
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
Income tax expense represent the sum of the tax currently payable and deferred tax. 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 expenses that are taxable or deductible in other year and items that are never taxable and 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. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Sienna And Leonor Limited Notes to the Accounts for the period from 8 December 2022 to 31 December 2023
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 8 December 2022
1,149 
At 31 December 2023
1,149 
Depreciation
At 8 December 2022
55 
At 31 December 2023
55 
Net book value
At 31 December 2023
1,094 
5
Debtors
2023 
£ 
Amounts falling due within one year
Other debtors
10,542 
6
Creditors: amounts falling due within one year
2023 
£ 
Taxes and social security
2,599 
Accruals
1,250 
3,849 
7
Average number of employees
During the period the average number of employees was 1.
- 6 -