Caseware UK (AP4) 2023.0.135 2023.0.135 false2023-01-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.investment broker22truetruefalse 11436439 2023-01-01 2023-12-31 11436439 2022-01-01 2022-12-31 11436439 2023-12-31 11436439 2022-12-31 11436439 c:Director1 2023-01-01 2023-12-31 11436439 d:OfficeEquipment 2023-01-01 2023-12-31 11436439 d:OfficeEquipment 2023-12-31 11436439 d:OfficeEquipment 2022-12-31 11436439 d:CurrentFinancialInstruments 2023-12-31 11436439 d:CurrentFinancialInstruments 2022-12-31 11436439 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11436439 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11436439 d:ShareCapital 2023-12-31 11436439 d:ShareCapital 2022-12-31 11436439 d:SharePremium 2023-12-31 11436439 d:SharePremium 2022-12-31 11436439 d:RetainedEarningsAccumulatedLosses 2023-12-31 11436439 d:RetainedEarningsAccumulatedLosses 2022-12-31 11436439 c:FRS102 2023-01-01 2023-12-31 11436439 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11436439 c:FullAccounts 2023-01-01 2023-12-31 11436439 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11436439 6 2023-01-01 2023-12-31 11436439 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 11436439











Leander Capital Partners Limited
Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 31 December 2023

















Coveney Nicholls Limited
Chartered Accountants & Statutory Auditor
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD

 
Leander Capital Partners Limited
Registered number:11436439

Statement of Financial Position
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 5 
230,000
230,000

  
230,000
230,000

Current assets
  

Debtors: amounts falling due within one year
 6 
2,108
172,506

Cash at bank and in hand
 7 
218,232
4,524

  
220,340
177,030

Creditors: amounts falling due within one year
 8 
(307,490)
(150,174)

Net current (liabilities)/assets
  
(87,150)
26,856

Total assets less current liabilities
  
142,850
256,856

Net assets
  
142,850
256,856


Capital and reserves
  

Called up share capital 
  
14
14

Share premium account
  
999,996
999,996

Profit and loss account
  
(857,160)
(743,154)

  
142,850
256,856


Page 1

 
Leander Capital Partners Limited
Registered number:11436439
    
Statement of Financial Position (continued)
As at 31 December 2023

The directors consider 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 directors acknowledge their 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 comprehensive income 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 7 October 2024.




J A G Davies
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
Leander Capital Partners Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2023

1.


General information

The Company is a private company limited by shares, registered in England and Wales. The address of the registered office is PO Box 5TH FLOOR, 39-41 Charing Cross Road, London, WC2H 0AR, England.
The Company's principal activity is that of a corporate advisory business.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
Leander Capital Partners Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2023

2.Accounting policies (continued)

 
2.3

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:

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.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
Leander Capital Partners Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2023

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 5

 
Leander Capital Partners Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2023
5,263



At 31 December 2023

5,263



Depreciation


At 1 January 2023
5,263



At 31 December 2023

5,263



Net book value



At 31 December 2023
-



At 31 December 2022
-


5.


Fixed asset investments





Other fixed asset investments

£



Cost or valuation


At 1 January 2023
230,000



At 31 December 2023
230,000




Page 6

 
Leander Capital Partners Limited
 
 
Notes to the Financial Statements

For the Year Ended 31 December 2023

6.


Debtors

2023
2022
£
£


Trade debtors
1,200
171,318

Other debtors
1
-

Prepayments and accrued income
907
1,188

2,108
172,506



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
218,232
4,524

218,232
4,524



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
241,657
33,210

Other taxation and social security
58,025
80,135

Other creditors
3,608
24,816

Accruals and deferred income
4,200
12,013

307,490
150,174


 
Page 7