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REGISTERED NUMBER: 09684779 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

CYRIL LEONARD LTD

CYRIL LEONARD LTD (REGISTERED NUMBER: 09684779)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CYRIL LEONARD LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: Mr J Slater
Mr R M Harrison
Mr S Rooke





REGISTERED OFFICE: First Floor
Balfour House
46-54 Great Titchfield Street
London
W1W 7QA





REGISTERED NUMBER: 09684779 (England and Wales)





ACCOUNTANTS: Clemence Hoar Cummings
Chartered Accountants
Riverside House
1-5 Como Street
Romford
Essex
RM7 7DN

CYRIL LEONARD LTD (REGISTERED NUMBER: 09684779)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 120,574 123,074
Property, plant and equipment 5 33,108 41,583
153,682 164,657

CURRENT ASSETS
Debtors 6 811,454 751,389
Cash at bank 1,425 56,381
812,879 807,770
CREDITORS
Amounts falling due within one year 7 718,193 679,224
NET CURRENT ASSETS 94,686 128,546
TOTAL ASSETS LESS CURRENT
LIABILITIES

248,368

293,203

CREDITORS
Amounts falling due after more than
one year

8

66,667

116,667
NET ASSETS 181,701 176,536

CAPITAL AND RESERVES
Called up share capital 3,000 3,000
Retained earnings 178,701 173,536
SHAREHOLDERS' FUNDS 181,701 176,536

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

CYRIL LEONARD LTD (REGISTERED NUMBER: 09684779)

BALANCE SHEET - continued
30TH APRIL 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 13th August 2024 and were signed on its behalf by:





Mr S Rooke - Director


CYRIL LEONARD LTD (REGISTERED NUMBER: 09684779)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024


1. STATUTORY INFORMATION

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

Goodwill
Goodwill on the acquisition of a business is amortised over 5 years unless in the opinion of the directors the carrying value in the accounts is lower than a prudent valuation of that part of the business were it to be sold separately.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

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

Taxation
Taxation for the year 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CYRIL LEONARD LTD (REGISTERED NUMBER: 09684779)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Development
Goodwill costs Totals
£    £    £   
COST
At 1st May 2023
and 30th April 2024 189,439 12,500 201,939
AMORTISATION
At 1st May 2023 73,177 5,688 78,865
Amortisation for year - 2,500 2,500
At 30th April 2024 73,177 8,188 81,365
NET BOOK VALUE
At 30th April 2024 116,262 4,312 120,574
At 30th April 2023 116,262 6,812 123,074

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and
fittings
£   
COST
At 1st May 2023 148,988
Additions 2,065
At 30th April 2024 151,053
DEPRECIATION
At 1st May 2023 107,405
Charge for year 10,540
At 30th April 2024 117,945
NET BOOK VALUE
At 30th April 2024 33,108
At 30th April 2023 41,583

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 377,900 459,015
Other debtors 433,554 292,374
811,454 751,389

CYRIL LEONARD LTD (REGISTERED NUMBER: 09684779)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 71,306 50,000
Trade creditors 275,329 158,186
Taxation and social security 281,412 362,964
Other creditors 90,146 108,074
718,193 679,224

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 66,667 116,667