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REGISTERED NUMBER: 10800579 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

L & ESS Limited

L & ESS Limited (Registered number: 10800579)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


L & ESS Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Ms E B Sabkauskiene





REGISTERED OFFICE: Sterling House
7 Ashford Road
Maidstone
Kent
ME14 5BJ





REGISTERED NUMBER: 10800579 (England and Wales)





ACCOUNTANTS: Berry & Company
Chartered Accountants
Sterling House
7 Ashford Road
Maidstone
Kent
ME14 5BJ

L & ESS Limited (Registered number: 10800579)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 68,538 84,491

CURRENT ASSETS
Stocks 1,820 2,740
Debtors 5 36,376 36,376
Cash at bank 75,928 74,622
114,124 113,738
CREDITORS
Amounts falling due within one year 6 129,137 101,698
NET CURRENT (LIABILITIES)/ASSETS (15,013 ) 12,040
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,525

96,531

CREDITORS
Amounts falling due after more than one
year

7

50,963

68,357
NET ASSETS 2,562 28,174

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,561 28,173
SHAREHOLDERS' FUNDS 2,562 28,174

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

L & ESS Limited (Registered number: 10800579)

Balance Sheet - continued
30 June 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2025 and were signed by:





Ms E B Sabkauskiene - Director


L & ESS Limited (Registered number: 10800579)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

L & ESS Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income recognition
Turnover represents the fair value of consideration received or receivable derived from the provision of goods and services rendered to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

L & ESS Limited (Registered number: 10800579)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 164,754
DEPRECIATION
At 1 July 2023 80,263
Charge for year 15,953
At 30 June 2024 96,216
NET BOOK VALUE
At 30 June 2024 68,538
At 30 June 2023 84,491

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,500 10,500
Other debtors 25,876 25,876
36,376 36,376

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 8) 16,223 16,223
Trade creditors - 1
Taxation and social security 293 (495 )
Other creditors 112,621 85,969
129,137 101,698

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts (see note 8) (2,542 ) -
Other creditors 53,505 68,357
50,963 68,357

L & ESS Limited (Registered number: 10800579)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 16,223 16,223
Between one and five years (2,542 ) -
13,681 16,223

Non-cancellable operating leases
2024 2023
£    £   
Within one year - 32,500

9. ULTIMATE CONTROLLING PARTY

The controlling party is Ms E B Sabkauskiene.

The ultimate controlling party is Ms E B Sabkauskiene.