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REGISTERED NUMBER: 14838905 (England and Wales)







Unaudited Financial Statements

for the Period 2 May 2023 to 31 May 2024

for

Lecanora Ltd

Lecanora Ltd (Registered number: 14838905)






Contents of the Financial Statements
for the Period 2 May 2023 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Lecanora Ltd

Company Information
for the Period 2 May 2023 to 31 May 2024







DIRECTOR: Mr P Mitchell





SECRETARY: Mr M L Brown





REGISTERED OFFICE: The Tower
The Maltings
Hoe Lane
Ware
Hertfordshire
SG12 9LR





REGISTERED NUMBER: 14838905 (England and Wales)





ACCOUNTANTS: DSCO
The Tower
The Maltings
Hoe Lane
Ware
Hertfordshire
SG12 9LR

Lecanora Ltd (Registered number: 14838905)

Balance Sheet
31 May 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 913

CURRENT ASSETS
Debtors 5 3,000
Cash at bank 41,893
44,893
CREDITORS
Amounts falling due within one year 6 10,107
NET CURRENT ASSETS 34,786
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,699

PROVISIONS FOR LIABILITIES 7 173
NET ASSETS 35,526

CAPITAL AND RESERVES
Called up share capital 8 100
Retained earnings 35,426
SHAREHOLDERS' FUNDS 35,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2024 and were signed by:





Mr P Mitchell - Director


Lecanora Ltd (Registered number: 14838905)

Notes to the Financial Statements
for the Period 2 May 2023 to 31 May 2024

1. STATUTORY INFORMATION

Lecanora Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

Lecanora Ltd (Registered number: 14838905)

Notes to the Financial Statements - continued
for the Period 2 May 2023 to 31 May 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 1,362
At 31 May 2024 1,362
DEPRECIATION
Charge for period 449
At 31 May 2024 449
NET BOOK VALUE
At 31 May 2024 913

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 3,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 8,246
Other creditors 1,861
10,107

7. PROVISIONS FOR LIABILITIES
£   
Deferred tax 173

Deferred
tax
£   
Accelerated capital allowance 173
Balance at 31 May 2024 173

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Mitchell.