IRIS Accounts Production v24.2.0.383 10548916 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh105489162023-01-31105489162024-01-31105489162023-02-012024-01-31105489162022-01-31105489162022-02-012023-01-31105489162023-01-3110548916ns15:EnglandWales2023-02-012024-01-3110548916ns14:PoundSterling2023-02-012024-01-3110548916ns10:Director12023-02-012024-01-3110548916ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3110548916ns10:SmallEntities2023-02-012024-01-3110548916ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3110548916ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3110548916ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3110548916ns10:FullAccounts2023-02-012024-01-3110548916ns10:Director22023-02-012024-01-3110548916ns10:RegisteredOffice2023-02-012024-01-3110548916ns5:CurrentFinancialInstruments2024-01-3110548916ns5:CurrentFinancialInstruments2023-01-3110548916ns5:Non-currentFinancialInstruments2024-01-3110548916ns5:Non-currentFinancialInstruments2023-01-3110548916ns5:ShareCapital2024-01-3110548916ns5:ShareCapital2023-01-3110548916ns5:RetainedEarningsAccumulatedLosses2024-01-3110548916ns5:RetainedEarningsAccumulatedLosses2023-01-3110548916ns5:LandBuildings2023-01-3110548916ns5:PlantMachinery2023-01-3110548916ns5:LandBuildings2023-02-012024-01-3110548916ns5:PlantMachinery2023-02-012024-01-3110548916ns5:LandBuildings2024-01-3110548916ns5:PlantMachinery2024-01-3110548916ns5:LandBuildings2023-01-3110548916ns5:PlantMachinery2023-01-3110548916ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3110548916ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31
REGISTERED NUMBER: 10548916 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

LLEFDAS Limited

LLEFDAS Limited (Registered number: 10548916)

Contents of the Financial Statements
for the Year Ended 31 January 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LLEFDAS Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: S Benbow
A McFadzean





REGISTERED OFFICE: ISM House
Brixworth Lakes Business Park
Creaton Road
Northampton
NN6 9BW





REGISTERED NUMBER: 10548916 (England and Wales)





ACCOUNTANTS: Harris & Co
Chartered Accountants
2 Pavilion Court
600 Pavilion Drive
Northampton
NN4 7SL

LLEFDAS Limited (Registered number: 10548916)

Balance Sheet
31 January 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,756,573 588,473

CURRENT ASSETS
Debtors 5 4,717 9,872
Cash at bank 121,407 233,060
126,124 242,932
CREDITORS
Amounts falling due within one year 6 (938,798 ) (694,152 )
NET CURRENT LIABILITIES (812,674 ) (451,220 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,943,899 137,253

CREDITORS
Amounts falling due after more than one
year

7

(39,065

)

(24,167

)

PROVISIONS FOR LIABILITIES (742,018 ) -
NET ASSETS 1,162,816 113,086

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,162,716 112,986
SHAREHOLDERS' FUNDS 1,162,816 113,086

LLEFDAS Limited (Registered number: 10548916)

Balance Sheet - continued
31 January 2024


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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:





S Benbow - Director


LLEFDAS Limited (Registered number: 10548916)

Notes to the Financial Statements
for the Year Ended 31 January 2024


1. STATUTORY INFORMATION

LLEFDAS Limited 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 as modified by the revaluation of certain 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 3 (2023 - 2 ) .

LLEFDAS Limited (Registered number: 10548916)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 February 2023 563,091 67,261 630,352
Additions 204,224 45,225 249,449
Revaluations 1,942,685 - 1,942,685
At 31 January 2024 2,710,000 112,486 2,822,486
DEPRECIATION
At 1 February 2023 - 41,879 41,879
Charge for year - 24,034 24,034
At 31 January 2024 - 65,913 65,913
NET BOOK VALUE
At 31 January 2024 2,710,000 46,573 2,756,573
At 31 January 2023 563,091 25,382 588,473

Cost or valuation at 31 January 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2024 2,710,000 112,486 2,822,486

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,200 1,290
Other debtors 3,517 8,582
4,717 9,872

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 8,075 -
Trade creditors 41,631 1,500
Taxation and social security 3,404 4,537
Other creditors 875,688 678,115
938,798 694,152

LLEFDAS Limited (Registered number: 10548916)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 14,167 24,167
Hire purchase contracts 24,898 -
39,065 24,167