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Company Registration No. 08784116 (England and Wales)
LEB Consultants Ltd Unaudited accounts for the year ended 31 May 2024
LEB Consultants Ltd Unaudited accounts Contents
Page
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LEB Consultants Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
1,260 
2,040 
Cash at bank and in hand
18,238 
72,876 
19,498 
74,916 
Creditors: amounts falling due within one year
(7,173)
(63,810)
Net current assets
12,325 
11,106 
Total assets less current liabilities
12,325 
11,106 
Creditors: amounts falling due after more than one year
(7,192)
(10,800)
Net assets
5,133 
306 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
5,132 
305 
Shareholders' funds
5,133 
306 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 24 February 2025 and were signed on its behalf by
L E Baines Director Company Registration No. 08784116
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LEB Consultants Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
LEB Consultants Ltd is a private company, limited by shares, registered in England and Wales, registration number 08784116. The registered office is NEEDHAM MARKET BUSINESS SUITES, STATION YARD, NEEDHAM MARKET, IPSWICH, SUFFOLK, IP6 8AS, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
1,260 
2,040 
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LEB Consultants Ltd Notes to the Accounts for the year ended 31 May 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,600 
3,600 
Taxes and social security
2,855 
214 
Other creditors
600 
600 
Loans from directors
118 
59,396 
7,173 
63,810 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
7,192 
10,800 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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