Registered number
07396451
Lengha Limited
Filleted Accounts
31 October 2023
Lengha Limited
Registered number: 07396451
Balance Sheet
as at 31 October 2023
Notes 2023 2022
£ £
Current assets
Debtors 4 20,252 -
Cash at bank and in hand 161,379 372,972
181,631 372,972
Creditors: amounts falling due within one year 5 (32,750) (45,714)
Net current assets 148,881 327,258
Total assets less current liabilities 148,881 327,258
Creditors: amounts falling due after more than one year 6 (1,002,994) (1,004,753)
Net liabilities (854,113) (677,495)
Capital and reserves
Called up share capital 1 1
Profit and loss account (854,114) (677,496)
Shareholder's funds (854,113) (677,495)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Rana
Director
Approved by the board on 15 October 2024
Lengha Limited
Notes to the Accounts
for the year ended 31 October 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current tax assets are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Taxation losses
Subject to the agreement of HM Revenue and Customs, there are trading losses available to carry forward against future profits arising from the same trade of approximately £160,000.
4 Debtors 2023 2022
£ £
Other debtors 20,252 -
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 28,450 34,599
Taxation and social security costs - 8,415
Other creditors 4,300 2,700
32,750 45,714
6 Creditors: amounts falling due after one year 2023 2022
£ £
Creditors 195,030 140,563
Other creditors 807,964 864,190
1,002,994 1,004,753
7 Other information
Lengha Limited is a private company limited by shares and incorporated in England. Its registered office is:
Devonshire House
Honeypot Lane
Stanmore
Middlesex
HA7 1JS
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