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Registered Number: OC393869
England and Wales

 

 

 

LESSEN LERIAS UK LLP


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Chartered Accountant's report to the Members on the preparation of the unaudited statutory accounts of LESSEN LERIAS UK LLP for the year ended 31 December 2023


As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 and you consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.



....................................................
SJPR ACCOUNTANTS LTD
225 Clapham Road
LONDON
SW9 9BE
17 October 2024
1
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 118,244    118,244 
Cash at bank and in hand 1,978    1,978 
120,222    120,222 
Creditors: amount falling due within one year (75,393)   (75,393)
Net current assets 44,829    44,829 
 
Total assets less current liabilities 44,829    44,829 
Creditors: amount falling due after more than one year (15,000)   (15,000)
Net assets 29,829    29,829 
 

Represented by:
Loans and other debts due to members 29,935    29,935 
Members' other interest
Other reserves (106)   (106)
(106)   (106)

29,829    29,829 
 

Total members' interests
Loans and other debts due to members 29,935    29,935 
Members' other interests (106)   (106)
29,829    29,829 
 


For the year ending 31 December 2023 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.


The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:


.............................................................................
JESSE LERIAS
Designated Member
Date approved by the members: 17 October 2024
2
General Information
LESSEN LERIAS UK LLP is a limited liability partnership, registered in England and Wales, registration number OC393869, registration address 225, Clapham Road , London, SW9 9BE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3