Company registration number NI033186 (Northern Ireland)
LEPTUS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
LEPTUS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
LEPTUS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
26,800
Investments
4
10
26,800
10
Current assets
Stocks
20,000
39,000
Debtors
46,293
75,167
Cash at bank and in hand
14,642
16,814
80,935
130,981
Creditors: amounts falling due within one year
(43,354)
(57,891)
Net current assets
37,581
73,090
Net assets
64,381
73,100
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
64,380
73,099
Total equity
64,381
73,100
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 25 September 2024
Mr P Lismore
Director
Company registration number NI033186 (Northern Ireland)
LEPTUS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023
31 December 2023
- 2 -
1
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2023
2022
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2023
14,827
Additions
33,500
At 31 December 2023
48,327
Depreciation and impairment
At 1 January 2023
14,827
Depreciation charged in the year
6,700
At 31 December 2023
21,527
Carrying amount
At 31 December 2023
26,800
At 31 December 2022
4
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
10
LEPTUS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023
31 December 2023
4
Fixed asset investments
(Continued)
- 3 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2023 & 31 December 2023
10
Carrying amount
At 31 December 2023
10
At 31 December 2022
10
Error! Does not agree to TB:
-
Difference
10