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
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
Sienna And Leonor Limited
Statement of financial position
as at 31 December 2023
Cash at bank and in hand
9
Creditors: amounts falling due within one year
(3,849)
Profit and loss account
7,795
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
Sienna And Leonor Limited
Notes to the Accounts
for the period from 8 December 2022 to 31 December 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 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:
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.
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.
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.
Sienna And Leonor Limited
Notes to the Accounts
for the period from 8 December 2022 to 31 December 2023
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2023
Taxes and social security
2,599
7
Average number of employees
During the period the average number of employees was 1.