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REGISTERED NUMBER: 07119394 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

LENUS GLOBAL LTD

LENUS GLOBAL LTD (REGISTERED NUMBER: 07119394)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LENUS GLOBAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Dr S Singh
Dr N Singh





REGISTERED OFFICE: 28 Lady Hay Road
Leicester
Leicestershire
LE3 9QW





REGISTERED NUMBER: 07119394 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

LENUS GLOBAL LTD (REGISTERED NUMBER: 07119394)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 51,556 351

CURRENT ASSETS
Debtors 5 60,446 48,232
Cash at bank 273 1,850
60,719 50,082
CREDITORS
Amounts falling due within one year 6 63,888 46,796
NET CURRENT (LIABILITIES)/ASSETS (3,169 ) 3,286
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,387

3,637

CREDITORS
Amounts falling due after more than one
year

7

(42,493

)

-

PROVISIONS FOR LIABILITIES 8 (1,146 ) (67 )
NET ASSETS 4,748 3,570

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 4,746 3,568
SHAREHOLDERS' FUNDS 4,748 3,570

LENUS GLOBAL LTD (REGISTERED NUMBER: 07119394)

BALANCE SHEET - continued
31 MARCH 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 March 2025 and were signed on its behalf by:





Dr S Singh - Director


LENUS GLOBAL LTD (REGISTERED NUMBER: 07119394)

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

1. STATUTORY INFORMATION

Lenus Global 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on reducing balance
Computer & office equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

LENUS GLOBAL LTD (REGISTERED NUMBER: 07119394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Computer
Motor & office
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 - 4,626 4,626
Additions 57,285 - 57,285
At 31 March 2024 57,285 4,626 61,911
DEPRECIATION
At 1 April 2023 - 4,275 4,275
Charge for year 5,729 351 6,080
At 31 March 2024 5,729 4,626 10,355
NET BOOK VALUE
At 31 March 2024 51,556 - 51,556
At 31 March 2023 - 351 351

Included in the total net book value of tangible fixed assets held at 31st March 2024 was £51557
(2023: £NIL) in respect of assets held under finance leases and hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 14,946 2,732
Other debtors 45,500 45,500
60,446 48,232

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 5,940 -
Tax 31,311 3,741
Social security and other taxes 3,837 512
Other creditors 16,959 -
Directors' current accounts 297 39,100
Accrued expenses 5,544 3,443
63,888 46,796

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 42,493 -

LENUS GLOBAL LTD (REGISTERED NUMBER: 07119394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,146 67

Deferred
tax
£   
Balance at 1 April 2023 67
Movement in the year 1,079
Balance at 31 March 2024 1,146

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1
1 Ordinary 'A' £1 1 1
2 2

10. ULTIMATE CONTROLLING PARTY

The directors have control of the company by virtue of holding 100% of the issued share capital.