Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312024-01-01falseConsultation and Training22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11547127 2024-01-01 2024-10-31 11547127 2023-01-01 2023-12-31 11547127 2024-10-31 11547127 2023-12-31 11547127 c:Director1 2024-01-01 2024-10-31 11547127 c:Director2 2024-01-01 2024-10-31 11547127 d:Goodwill 2024-01-01 2024-10-31 11547127 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-01 2024-10-31 11547127 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-10-31 11547127 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 11547127 d:ComputerSoftware 2024-01-01 2024-10-31 11547127 d:ComputerSoftware 2024-10-31 11547127 d:ComputerSoftware 2023-12-31 11547127 d:CurrentFinancialInstruments 2024-10-31 11547127 d:CurrentFinancialInstruments 2023-12-31 11547127 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11547127 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11547127 d:ShareCapital 2024-10-31 11547127 d:ShareCapital 2023-12-31 11547127 d:RetainedEarningsAccumulatedLosses 2024-10-31 11547127 d:RetainedEarningsAccumulatedLosses 2023-12-31 11547127 c:OrdinaryShareClass1 2024-01-01 2024-10-31 11547127 c:OrdinaryShareClass1 2024-10-31 11547127 c:OrdinaryShareClass1 2023-12-31 11547127 c:FRS102 2024-01-01 2024-10-31 11547127 c:AuditExemptWithAccountantsReport 2024-01-01 2024-10-31 11547127 c:FullAccounts 2024-01-01 2024-10-31 11547127 c:PrivateLimitedCompanyLtd 2024-01-01 2024-10-31 11547127 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-01-01 2024-10-31 11547127 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-10-31 11547127 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-12-31 11547127 2 2024-01-01 2024-10-31 11547127 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2024-01-01 2024-10-31 11547127 d:ComputerSoftware d:OwnedIntangibleAssets 2024-01-01 2024-10-31 11547127 e:PoundSterling 2024-01-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11547127










LEADING ENERGY PROFILE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
LEADING ENERGY PROFILE LIMITED
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 7


 
LEADING ENERGY PROFILE LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LEADING ENERGY PROFILE LIMITED
FOR THE PERIOD ENDED 31 OCTOBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Leading Energy Profile Limited for the period ended 31 October 2024 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Leading Energy Profile Limited, as a body, in accordance with the terms of our engagement letter dated 22 February 2022Our work has been undertaken solely to prepare for your approval the financial statements of Leading Energy Profile Limited and state those matters that we have agreed to state to the Board of Directors of Leading Energy Profile Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leading Energy Profile Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Leading Energy Profile Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Leading Energy Profile Limited. You consider that Leading Energy Profile Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Leading Energy Profile Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
25 March 2025
Page 1

 
LEADING ENERGY PROFILE LIMITED
REGISTERED NUMBER: 11547127

BALANCE SHEET
AS AT 31 OCTOBER 2024

As at 31 October
As at 31 December
2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
2,600

  
-
2,600

Current assets
  

Stocks
  
-
480

Debtors: amounts falling due within one year
 5 
65
522

Cash at bank and in hand
  
68,372
2,597

  
68,437
3,599

Creditors: amounts falling due within one year
 6 
(22,129)
(10,600)

Net current assets/(liabilities)
  
 
 
46,308
 
 
(7,001)

Total assets less current liabilities
  
46,308
(4,401)

  

Net assets/(liabilities)
  
46,308
(4,401)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
46,208
(4,501)

  
46,308
(4,401)


Page 2

 
LEADING ENERGY PROFILE LIMITED
REGISTERED NUMBER: 11547127
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 on 25 March 2025.




Dean Williams
Charles Sampson
Director
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
LEADING ENERGY PROFILE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

The Company is a private United Kingdom company limited by shares. It is registered in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ. The principle place of activity is London.  
The Company's principle activity is that of consultation and training. 
The Company ceased to trade on the 5 September 2024.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Going concern

During the period the company sold its trade and ceased to trade at 5 September 2024. 

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

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

 
2.5

Current taxation

The tax expense for the year comprises current tax.
Current tax is determined using tax rates and laws that have been enacted by the balance sheet date.

Page 4

 
LEADING ENERGY PROFILE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Website
-
20%
straight line
Trademarks
-
20%
straight line

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties and investments in ordinary shares.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.


3.


Employees

The average monthly number of employees, including the directors, during the period was 2 (2023: 2).






Page 5

 
LEADING ENERGY PROFILE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Intangible assets






Trademarks
Website
Total

£
£
£





At 1 January 2024
250
13,000
13,250


Disposals
(250)
(13,000)
(13,250)



At 31 October 2024

-
-
-





At 1 January 2024
250
10,400
10,650


Charge for the period on owned assets
-
2,167
2,167


On disposals
(250)
(12,567)
(12,817)



At 31 October 2024

-
-
-



Net book value



At 31 October 2024
-
-
-



At 31 December 2023
-
2,600
2,600




5.


Debtors

As at 31 October
As at 31 December
2024
2023
£
£


Other debtors
65
49

Prepayments and accrued income
-
473

65
522


Page 6

 
LEADING ENERGY PROFILE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

6.


Creditors: Amounts falling due within one year

As at 31 October
As at 31 December
2024
2023
£
£

Other loans
5,371
7,405

Trade creditors
216
132

Other taxation and social security
14,246
-

Other creditors
520
1,248

Accruals and deferred income
1,776
1,815

22,129
10,600



7.


Share capital

As at 31 October
As at 31 December
2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions

The balance on the directors' loan account as at 31 October 2024 was £520 (31 December 2023: £1,248) owing to the directors from the Company as included in other creditors note 6 above. The loan is repayable on demand and no interest was charged.

 
Page 7