Company Registration No. 13976214 (England and Wales)
Lecana Ltd
Unaudited accounts
for the year ended 30 June 2024
Lecana Ltd
Unaudited accounts
Contents
Lecana Ltd
Company Information
for the year ended 30 June 2024
Company Number
13976214 (England and Wales)
Registered Office
95 Elizabeth Court
Palgrave Gardens
London
NW1 6EJ
United Kingdom
Lecana Ltd
Statement of financial position
as at 30 June 2024
Investments
1,162,522
1,162,522
Total assets less current liabilities
1,163,100
1,162,620
Creditors: amounts falling due after more than one year
(1,163,000)
(1,162,520)
Called up share capital
100
100
Shareholders' funds
100
100
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 November 2024 and were signed on its behalf by
Ian Engel
Director
Company Registration No. 13976214
Lecana Ltd
Notes to the Accounts
for the year ended 30 June 2024
Lecana Ltd is a private company, limited by shares, registered in England and Wales, registration number 13976214. The registered office is 95 Elizabeth Court, Palgrave Gardens, London, NW1 6EJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
4
Investments
Subsidiary undertakings
Valuation at 1 July 2023
1,162,522
Valuation at 30 June 2024
1,162,522
The investment in subsidiary undertaking relates to the company's investment in Cropfame Ltd, stated at fair value representing the interest acquired from a 50% shareholder, and a nominal value of £2 for the remaining pre-owned 50%, in order for Cropfame Ltd to become a wholly owned subsidiary undertaking.
Amounts falling due within one year
6
Creditors: amounts falling due after more than one year
2024
2023
Other creditors
1,163,000
1,162,520
Creditors falling due after one year relates to a loan from Cropfame Ltd to facilitate the acquisition of 50% of Cropfame Ltd's shares when that company became a wholly owned subsidiary.
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).