Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12023-01-01No description of principal activityfalse1truefalse 11114850 2023-01-01 2023-12-31 11114850 2022-01-01 2022-12-31 11114850 2023-12-31 11114850 2022-12-31 11114850 c:Director1 2023-01-01 2023-12-31 11114850 d:CurrentFinancialInstruments 2023-12-31 11114850 d:CurrentFinancialInstruments 2022-12-31 11114850 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11114850 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11114850 d:ShareCapital 2023-12-31 11114850 d:ShareCapital 2022-12-31 11114850 d:SharePremium 2023-12-31 11114850 d:SharePremium 2022-12-31 11114850 d:RetainedEarningsAccumulatedLosses 2023-12-31 11114850 d:RetainedEarningsAccumulatedLosses 2022-12-31 11114850 c:FRS102 2023-01-01 2023-12-31 11114850 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11114850 c:FullAccounts 2023-01-01 2023-12-31 11114850 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11114850 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 11114850









LEE'S COMPUTERS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
LEE'S COMPUTERS LIMITED
REGISTERED NUMBER: 11114850

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
26,359
23,117

Creditors: amounts falling due within one year
 5 
(14,475)
(10,318)

  

Net assets
  
11,884
12,799


Capital and reserves
  

Called up share capital 
  
100
100

Share premium account
  
24,970
24,970

Profit and loss account
  
(13,186)
(12,271)

  
11,884
12,799


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 September 2024.




L Sullivan
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
LEE'S COMPUTERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Lee's Computers Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, Hanbury Drive, Leytonstone, London, E11 1GA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 2

 
LEE'S COMPUTERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in the Statement of income and retained earnings except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Trade debtors
9,441
-

Other debtors
14,518
18,869

Prepayments and accrued income
2,400
4,248

26,359
23,117



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
2,447
4,320

Other creditors
7,983
4,000

Accruals and deferred income
4,045
1,998

14,475
10,318


 
Page 3