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Company Registration No. 12655559 (England and Wales)
LEPAL LTD Unaudited accounts for the year ended 30 June 2024
LEPAL LTD Unaudited accounts Contents
Page
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LEPAL LTD Company Information for the year ended 30 June 2024
Director
Leon McGil
Company Number
12655559 (England and Wales)
Registered Office
Corner House Market Place Braintree Essex CM7 3HQ UNITED KINGDOM
Accountants
ST Accountancy Services Ltd Corner House Market Place Braintree Essex CM7 3HQ
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LEPAL LTD Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,712 
1,919 
Current assets
Inventories
173,920 
188,920 
Debtors
600 
693 
Cash at bank and in hand
128,345 
60,654 
302,865 
250,267 
Creditors: amounts falling due within one year
(154,477)
(180,718)
Net current assets
148,388 
69,549 
Net assets
150,100 
71,468 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
150,099 
71,467 
Shareholders' funds
150,100 
71,468 
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 20 March 2025 and were signed on its behalf by
Leon McGil Director Company Registration No. 12655559
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LEPAL LTD Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
LEPAL LTD is a private company, limited by shares, registered in England and Wales, registration number 12655559. The registered office is Corner House, Market Place, Braintree, Essex, CM7 3HQ, 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.
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:
Plant & machinery
20% straight line basis
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2023
2,699 
Additions
416 
At 30 June 2024
3,115 
Depreciation
At 1 July 2023
780 
Charge for the year
623 
At 30 June 2024
1,403 
Net book value
At 30 June 2024
1,712 
At 30 June 2023
1,919 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
93 
Other debtors
600 
600 
600 
693 
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LEPAL LTD Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
36,328 
37,983 
Trade creditors
- 
102 
Taxes and social security
23,587 
17,132 
Other creditors
13,192 
45,493 
Loans from directors
81,370 
79,508 
Accruals
- 
500 
154,477 
180,718 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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