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REGISTERED NUMBER: 00648807 (England and Wales)
























Unaudited Financial Statements

for the Year Ended 31 March 2024

for

LEMUR INVESTMENTS LIMITED

LEMUR INVESTMENTS LIMITED (REGISTERED NUMBER: 00648807)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

LEMUR INVESTMENTS LIMITED

Company Information
for the year ended 31 March 2024







DIRECTORS: J P Leach
N H Leach





SECRETARY: J P Leach





REGISTERED OFFICE: Unit 14
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ





REGISTERED NUMBER: 00648807 (England and Wales)





ACCOUNTANTS: The Trevor Jones Partnership LLP
Chartered Accountants
Springfield House
99/101 Crossbrook Street
Waltham Cross
Hertfordshire
EN8 8JR

LEMUR INVESTMENTS LIMITED (REGISTERED NUMBER: 00648807)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 634,550 634,550

CURRENT ASSETS
Debtors 5 268,995 252,598
Cash at bank 140,367 110,746
409,362 363,344
CREDITORS
Amounts falling due within one year 6 63,698 79,695
NET CURRENT ASSETS 345,664 283,649
TOTAL ASSETS LESS CURRENT
LIABILITIES

980,214

918,199

CAPITAL AND RESERVES
Called up share capital 100 100
Other reserves 7 65,369 65,369
Retained earnings 7 914,745 852,730
SHAREHOLDERS' FUNDS 980,214 918,199

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

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

The directors acknowledge their 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.

LEMUR INVESTMENTS LIMITED (REGISTERED NUMBER: 00648807)

Balance Sheet - continued
31 March 2024


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 Board of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by:





J P Leach - Director


LEMUR INVESTMENTS LIMITED (REGISTERED NUMBER: 00648807)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Lemur Investments Limited 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rents, ground rents, registration fees and lease extensions receivable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

The freehold investment properties are shown at fair value as per FRS 102 and are valued by the directors, any surplus or deficit arising is transferred through the profit & loss. No depreciation is provided and the directors consider that this accounting policy results in the accounts giving a true and fair view.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 April 2023
and 31 March 2024 634,550 3,335 637,885
DEPRECIATION
At 1 April 2023
and 31 March 2024 - 3,335 3,335
NET BOOK VALUE
At 31 March 2024 634,550 - 634,550
At 31 March 2023 634,550 - 634,550

Land and buildings relate to freehold investment properties.

LEMUR INVESTMENTS LIMITED (REGISTERED NUMBER: 00648807)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 March 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2014 503,908 - 503,908
Cost 130,642 3,335 133,977
634,550 3,335 637,885

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 22,807 18,386
Other debtors 246,188 234,212
268,995 252,598

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 18,499 32,477
Other creditors 45,199 47,218
63,698 79,695

7. RESERVES
Retained Other
earnings reserves Totals
£    £    £   

At 1 April 2023 852,730 65,369 918,099
Profit for the year 62,015 62,015
At 31 March 2024 914,745 65,369 980,114

Included within the retained earnings reserves is £503,908 of none distributable reserves. This is in relation to the revaluation reserve of the Freehold Property.

8. ULTIMATE CONTROLLING PARTY

The shares in Lemur Investments Limited are held by various individual shareholders and therefore there is no ultimate controlling party.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Lemur Investments Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lemur Investments Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lemur Investments Limited, as a body, in accordance with the terms of our engagement letter dated 30 March 2009. Our work has been undertaken solely to prepare for your approval the financial statements of Lemur Investments Limited and state those matters that we have agreed to state to the Board of Directors of Lemur Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lemur Investments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lemur Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lemur Investments Limited. You consider that Lemur Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lemur Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Trevor Jones Partnership LLP
Chartered Accountants
Springfield House
99/101 Crossbrook Street
Waltham Cross
Hertfordshire
EN8 8JR


23 September 2024