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Company Registration No. 14201741 (England and Wales)
Lesylla Ltd Unaudited accounts for the year ended 30 June 2024
Lesylla Ltd Unaudited accounts Contents
Page
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Lesylla Ltd Company Information for the year ended 30 June 2024
Director
Zhihao Li
Company Number
14201741 (England and Wales)
Registered Office
93 Pen-Y-Wal Drive Llanwern Newport NP18 2EL United Kingdom
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
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Lesylla Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
1 
1 
Fixed assets
Tangible assets
1,138 
- 
Current assets
Inventories
15,000 
- 
Debtors
3,621 
48 
Cash at bank and in hand
3,687 
9,349 
22,308 
9,397 
Creditors: amounts falling due within one year
(42,967)
(11,812)
Net current liabilities
(20,659)
(2,415)
Net liabilities
(19,520)
(2,414)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(19,521)
(2,415)
Shareholders' funds
(19,520)
(2,414)
For the year ending 30 June 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 17 March 2025 and were signed on its behalf by
Zhihao Li Director Company Registration No. 14201741
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Lesylla Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Lesylla Ltd is a private company, limited by shares, registered in England and Wales, registration number 14201741. The registered office is 93 Pen-Y-Wal Drive, Llanwern, Newport, NP18 2EL, 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.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
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 assets and liabilities are not discounted.
Going concern
These accounts have been prepared on the going concern basis, on the understanding that the director and shareholders will continue to financially support the company during this uncertain period.
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Lesylla Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2023
- 
Additions
1,322 
At 30 June 2024
1,322 
Depreciation
Charge for the year
184 
At 30 June 2024
184 
Net book value
At 30 June 2024
1,138 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
401 
48 
Trade debtors
1,111 
- 
Accrued income and prepayments
108 
- 
Other debtors
2,001 
- 
3,621 
48 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
20,607 
252 
Loans from directors
21,493 
11,000 
Accruals
867 
560 
42,967 
11,812 
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 2 (2023: 2).
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