Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true0falseNo description of principal activity2023-04-01false0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09474656 2023-04-01 2024-03-31 09474656 2022-04-01 2023-03-31 09474656 2024-03-31 09474656 2023-03-31 09474656 c:Director2 2023-04-01 2024-03-31 09474656 d:LeaseholdInvestmentProperty 2024-03-31 09474656 d:LeaseholdInvestmentProperty 2023-03-31 09474656 d:CurrentFinancialInstruments 2024-03-31 09474656 d:CurrentFinancialInstruments 2023-03-31 09474656 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09474656 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09474656 d:ShareCapital 2024-03-31 09474656 d:ShareCapital 2023-03-31 09474656 d:RetainedEarningsAccumulatedLosses 2024-03-31 09474656 d:RetainedEarningsAccumulatedLosses 2023-03-31 09474656 c:FRS102 2023-04-01 2024-03-31 09474656 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09474656 c:FullAccounts 2023-04-01 2024-03-31 09474656 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09474656 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 09474656









LEJMAN PROPERTIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
LEJMAN PROPERTIES LIMITED
REGISTERED NUMBER: 09474656

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
1,693,051
1,693,051

  
1,693,051
1,693,051

Current assets
  

Cash at bank and in hand
  
36,207
68,113

  
36,207
68,113

Creditors: amounts falling due within one year
 5 
(1,420,085)
(1,491,557)

Net current liabilities
  
 
 
(1,383,878)
 
 
(1,423,444)

Total assets less current liabilities
  
309,173
269,607

  

Net assets
  
309,173
269,607


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
309,170
269,604

  
309,173
269,607


Page 1

 
LEJMAN PROPERTIES LIMITED
REGISTERED NUMBER: 09474656
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 on 30 December 2024.




Susan Lejman
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
LEJMAN PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Lejman Properties Limited is a private limited company limited by share capital. It is registered in England and Wales, company number 09474656. The registered office address is located at 1 The Green, Richmond, Surrey TW9 1PL.

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 following principal accounting policies have been applied:

 
2.2

Going concern

The Company is reliant on support from the directors Mr Mark Lejman and Mrs Susan Lejman. It is the intention of the Directors to continue to provide support to the Company as required. The Directors therefore consider that the Company is a going concern and the accounts have been prepared on this basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue 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 revenue 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

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.


Page 3

 
LEJMAN PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.6

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.

 
2.7

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.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Investment property


Long term leasehold investment property

£



Valuation


At 1 April 2023
1,693,051



At 31 March 2024
1,693,051

The 2024 valuations were made by the directors, on an open market value for existing use basis.




Page 4

 
LEJMAN PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
9,281
9,127

Other creditors
1,407,817
1,480,224

Accruals and deferred income
2,987
2,206

1,420,085
1,491,557


 
Page 5