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REGISTERED NUMBER: 14598365 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 17 JANUARY 2023 TO 31 JANUARY 2024

FOR

LEAPING FISH ENTERPRISES LIMITED

LEAPING FISH ENTERPRISES LIMITED (REGISTERED NUMBER: 14598365)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 17 JANUARY 2023 TO 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LEAPING FISH ENTERPRISES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 17 JANUARY 2023 TO 31 JANUARY 2024







DIRECTORS: N J Gracie
Mrs A V Gracie





REGISTERED OFFICE: 4 Alexandra Road
Bristol
BS8 2DD





REGISTERED NUMBER: 14598365 (England and Wales)





ACCOUNTANTS: Lawes & Co
Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU

LEAPING FISH ENTERPRISES LIMITED (REGISTERED NUMBER: 14598365)

BALANCE SHEET
31 JANUARY 2024

Notes £    £   
FIXED ASSETS
Intangible assets 4 5,600
Tangible assets 5 5,131
10,731

CURRENT ASSETS
Stocks 4,238
Cash at bank 3,724
7,962
CREDITORS
Amounts falling due within one year 6 10,135
NET CURRENT LIABILITIES (2,173 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,558

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 8,556
8,558

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

LEAPING FISH ENTERPRISES LIMITED (REGISTERED NUMBER: 14598365)

BALANCE SHEET - continued
31 JANUARY 2024


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 16 September 2024 and were signed on its behalf by:




Mrs A V Gracie - Director



N J Gracie - Director


LEAPING FISH ENTERPRISES LIMITED (REGISTERED NUMBER: 14598365)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 17 JANUARY 2023 TO 31 JANUARY 2024

1. STATUTORY INFORMATION

Leaping Fish Enterprises 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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.


LEAPING FISH ENTERPRISES LIMITED (REGISTERED NUMBER: 14598365)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 17 JANUARY 2023 TO 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 7,000
At 31 January 2024 7,000
AMORTISATION
Charge for period 1,400
At 31 January 2024 1,400
NET BOOK VALUE
At 31 January 2024 5,600

LEAPING FISH ENTERPRISES LIMITED (REGISTERED NUMBER: 14598365)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 17 JANUARY 2023 TO 31 JANUARY 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
Additions 6,414
At 31 January 2024 6,414
DEPRECIATION
Charge for period 1,283
At 31 January 2024 1,283
NET BOOK VALUE
At 31 January 2024 5,131

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 1
Taxation and social security 2,636
Other creditors 7,498
10,135

7. RELATED PARTY DISCLOSURES

The company maintains an interest free loan account with its directors. At the balance sheet date the company owed £6,998 to the directors.

8. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.