2023-08-01 SC539462 2024-07-31 SC539462 2023-08-01 2024-07-31 SC539462 2023-07-31 SC539462 2022-08-01 2023-07-31 SC539462 uk-core:WithinOneYear 2023-07-31 SC539462 uk-core:WithinOneYear 2024-07-31 SC539462 uk-core:AfterOneYear 2023-07-31 SC539462 uk-core:AfterOneYear 2024-07-31 SC539462 uk-core:ShareCapital 2024-07-31 SC539462 uk-core:ShareCapital 2023-07-31 SC539462 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 SC539462 uk-core:RetainedEarningsAccumulatedLosses 2023-07-31 SC539462 uk-bus:Director1 2023-08-01 2024-07-31 SC539462 uk-core:FurnitureFittings 2023-08-01 2024-07-31 SC539462 uk-core:FurnitureFittings 2023-07-31 SC539462 uk-core:Buildings 2023-07-31 SC539462 uk-core:Buildings 2024-07-31 SC539462 uk-core:FurnitureFittings 2024-07-31 SC539462 uk-core:Buildings 2023-08-01 2024-07-31 SC539462 uk-core:WithinOneYear 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure SC539462 uk-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 SC539462 uk-bus:FRS102 2023-08-01 2024-07-31 SC539462 uk-bus:FilletedAccounts 2023-08-01 2024-07-31 SC539462 uk-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31
Lejman Property Investment Limited
Registered Number:SC539462
For the year ended 31 July 2024
Scotland
Unaudited Financial Statements
2
For the year ended 31 July 2024
Lejman Property Investment Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC539462
As at 31 July 2024
Lejman Property Investment Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
100,163
100,218
2
100,163
100,218
Current assets
Inventories
14,887
35,894
3
23,793
Cash and cash equivalents
5,256
41,150
38,680
Trade and other payables: amounts falling due within one
year
(360)
(360)
5
38,320
40,790
Net current assets
Total assets less current liabilities
140,953
138,538
Trade and other payables: amounts falling due after more
than one year
(142,611)
(142,611)
6
(1,658)
Net liabilities
(4,073)
Capital and reserves
Called up share capital
100
100
Retained earnings
(1,758)
(4,173)
(1,658)
(4,073)
Shareholders' funds
For the year ended 31 July 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 of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Karl Lejman Director
These financial statements were approved and authorised for issue by the Board on 04 March 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 July 2024
Lejman Property Investment Limited
Notes to the Financial Statements
Statutory Information
Lejman Property Investment Limited is a private limited company, limited by shares, domiciled in Scotland, registration
number SC539462.
Registered address:
Kalmar Wallacestone Brae
Wallacestone
Falkirk
FK2 0DH
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
25% Reducing balance
Furniture and Fittings
Inventories
Inventories are valued at cost price and relate the the work in progress costs of the proposed building project.
2. Property, plant and equipment
Total
Furniture and
Fittings
Land and
Buildings
£
£
£
Cost or
valuation
At 01 August 2023
101,126
1,126
100,000
At 31 July 2024
100,000
1,126
101,126
Provision for depreciation and impairment
At 01 August 2023
908
908
-
Charge for year
55
55
-
At 31 July 2024
963
963
-
At 31 July 2024
Net book value
100,000
163
100,163
At 31 July 2023
100,000
218
100,218
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5
For the year ended 31 July 2024
Lejman Property Investment Limited
Notes to the Financial Statements Continued
3. Inventories
2023
2024
£
£
Stocks
35,894
14,887
4. Trade and other receivables
Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Other creditors
360
360
Short-term creditors are measured at the transaction price. Other financial laibilities, 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.
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft (secured)
61,116
61,116
Other creditors
81,495
81,495
142,611
142,611
7. Average number of persons employed
During the year the average number of employees was 0
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