Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-315The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true52023-09-01falsetruefalse 3099298 2023-09-01 2024-08-31 3099298 2022-09-01 2023-08-31 3099298 2024-08-31 3099298 2023-08-31 3099298 c:Director1 2023-09-01 2024-08-31 3099298 d:FurnitureFittings 2023-09-01 2024-08-31 3099298 d:FurnitureFittings 2024-08-31 3099298 d:FurnitureFittings 2023-08-31 3099298 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 3099298 d:OfficeEquipment 2023-09-01 2024-08-31 3099298 d:OfficeEquipment 2024-08-31 3099298 d:OfficeEquipment 2023-08-31 3099298 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 3099298 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 3099298 d:CurrentFinancialInstruments 2024-08-31 3099298 d:CurrentFinancialInstruments 2023-08-31 3099298 d:Non-currentFinancialInstruments 2024-08-31 3099298 d:Non-currentFinancialInstruments 2023-08-31 3099298 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 3099298 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 3099298 d:ShareCapital 2024-08-31 3099298 d:ShareCapital 2023-08-31 3099298 d:SharePremium 2024-08-31 3099298 d:SharePremium 2023-08-31 3099298 d:RetainedEarningsAccumulatedLosses 2024-08-31 3099298 d:RetainedEarningsAccumulatedLosses 2023-08-31 3099298 c:OrdinaryShareClass1 2023-09-01 2024-08-31 3099298 c:OrdinaryShareClass1 2024-08-31 3099298 c:OrdinaryShareClass1 2023-08-31 3099298 c:OrdinaryShareClass2 2023-09-01 2024-08-31 3099298 c:OrdinaryShareClass2 2024-08-31 3099298 c:OrdinaryShareClass2 2023-08-31 3099298 c:OrdinaryShareClass3 2023-09-01 2024-08-31 3099298 c:OrdinaryShareClass3 2024-08-31 3099298 c:OrdinaryShareClass3 2023-08-31 3099298 c:FRS102 2023-09-01 2024-08-31 3099298 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 3099298 c:FullAccounts 2023-09-01 2024-08-31 3099298 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 3099298 d:Subsidiary1 2023-09-01 2024-08-31 3099298 d:Subsidiary1 1 2023-09-01 2024-08-31 3099298 d:Subsidiary2 2023-09-01 2024-08-31 3099298 d:Subsidiary2 1 2023-09-01 2024-08-31 3099298 d:Subsidiary3 2023-09-01 2024-08-31 3099298 d:Subsidiary3 1 2023-09-01 2024-08-31 3099298 d:Subsidiary4 2023-09-01 2024-08-31 3099298 d:Subsidiary4 1 2023-09-01 2024-08-31 3099298 d:Subsidiary5 2023-09-01 2024-08-31 3099298 d:Subsidiary5 1 2023-09-01 2024-08-31 3099298 d:Subsidiary6 2023-09-01 2024-08-31 3099298 d:Subsidiary6 1 2023-09-01 2024-08-31 3099298 d:Subsidiary7 2023-09-01 2024-08-31 3099298 d:Subsidiary7 1 2023-09-01 2024-08-31 3099298 2 2023-09-01 2024-08-31 3099298 6 2023-09-01 2024-08-31 3099298 d:Associate1 2023-09-01 2024-08-31 3099298 d:Associate1 1 2023-09-01 2024-08-31 3099298 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 3099298









LEEN HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
LEEN HOLDINGS LIMITED
REGISTERED NUMBER: 3099298

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,821
7,069

Investments
 5 
210,015
210,015

  
222,836
217,084

Current assets
  

Debtors: amounts falling due after more than one year
 6 
25,712
25,712

Debtors: amounts falling due within one year
 6 
4,800,028
3,878,836

Bank & cash balances
  
106,833
858,169

  
4,932,573
4,762,717

Creditors: amounts falling due within one year
 7 
(642,116)
(586,608)

Net current assets
  
 
 
4,290,457
 
 
4,176,109

  

Net assets
  
4,513,293
4,393,193


Capital and reserves
  

Called up share capital 
 8 
925,170
925,170

Share premium account
  
3,430
3,430

Profit and loss account
  
3,584,693
3,464,593

  
4,513,293
4,393,193


Page 1

 
LEEN HOLDINGS LIMITED
REGISTERED NUMBER: 3099298

BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



D E Button
Director

Date: 27 February 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
LEEN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Leen Holdings Limited is a private company, limited by shares, and incorporated in England and Wales. The address of its registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ.
The functional and presentational currency of the company is pound sterling (£) being the currency of the primary economic environment in which the company operates. These financial statements are rounded to the nearest pound.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors consider that the resources avaliable to the Company will be sufficient for it to be able to continue as a going concern during the restrictions and once the restrictions are lifted.  
The financial statements do not contain any adjustments that would be required if the Company were not able to continue as a going concern. 

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised when services have been rendered.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
LEEN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
15%
reducing balance
Office equipment
-
15%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.10

Creditors

Short term creditors are measured at the transaction price.

 
2.11

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
LEEN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 5).


4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost


At 1 September 2023
4,877
13,165
18,042


Additions
785
7,228
8,013



At 31 August 2024

5,662
20,393
26,055



Depreciation


At 1 September 2023
4,135
6,838
10,973


Charge for the year on owned assets
229
2,032
2,261



At 31 August 2024

4,364
8,870
13,234



Net book value



At 31 August 2024
1,298
11,523
12,821



At 31 August 2023
742
6,327
7,069


5.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Total

£
£
£



Cost


At 1 September 2023
390
209,625
210,015



At 31 August 2024
390
209,625
210,015






Net book value



At 31 August 2024
390
209,625
210,015



At 31 August 2023
390
209,625
210,015

Page 5

 
LEEN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

Logan Investments Limited
Same as parent company
Property investment
Ordinary
100%
Logan Homes Limited
Same as parent company
Property development
Ordinary
100%
Logan Developments Limited
Same as parent company
Dormant
Ordinary
100%
Logan Construction Limited
Same as parent company
Dormant
Ordinary
100%
Logan Homes (Wickambrook) Limited [non direct subsidiary]
Same as parent company
Dormant
Ordinary
100%
Logan Homes (Braughing) Ltd
Same as parent company
Property development
Ordinary
100%
Logan Homes (Fulbourn) Ltd
Same as parent company
Dormant
Ordinary
100%

The aggregate of the share capital and reserves as at 31 August 2024 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit
£
£

Logan Investments Limited
4,840,020
689,927

Logan Homes Limited
439,504
14,872

Logan Developments Limited (Dormant)
100
-

Logan Construction Limited (Dormant)
1,100
-

Logan Homes (Wickambrook) Limited (Dormant)
100
-

Logan Homes (Braughing) Ltd
100
-

Logan Homes (Fulbourn) Ltd (Dormant)
100
-


Associate


The following was an associate of the Company:


Name

Registered office

Principal activity

Class of shares

Holding

Emson Property Investments Limited
Tennyson House, Cambridge
Property investment
Ordinary
50%

Page 6

 
LEEN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
25,712
25,712


2024
2023
£
£

Due within one year

Trade debtors
163
-

Amounts owed by group undertakings
4,599,860
3,727,661

Other debtors
194,325
145,658

Prepayments and accrued income
5,680
5,517

4,800,028
3,878,836



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
13,019
11,056

Amounts owed to group undertakings
567,202
567,202

Corporation tax
51,646
-

Other taxation and social security
5,967
4,070

Other creditors
4,282
4,280

642,116
586,608



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1 each
100
100
70 (2023 - 70) Ordinary A shares of £1 each
70
70
925,000 (2023 - 925,000) Ordinary B shares of £1 each
925,000
925,000

925,170

925,170


Page 7

 
LEEN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

9.


Related party transactions

The company has taken advantage of the exemption afforded by FRS102 not to disclose transactions or balances with other wholly owned members of the group.


Page 8