LEBRAN LIMITED

Company Registration Number:
03195078 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

LEBRAN LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

LEBRAN LIMITED

Balance sheet

As at 31 December 2024


Notes

2024

2023


£

£
Called up share capital not paid: 0 0
Fixed assets
Tangible assets: 3 256,100 215,100
Total fixed assets: 256,100 215,100
Current assets
Stocks: 70,000 7,927
Debtors: 4 169,540 167,700
Cash at bank and in hand: 16,906 0
Total current assets: 256,446 175,627
Creditors: amounts falling due within one year:   (46,447) (142,564)
Net current assets (liabilities): 209,999 33,063
Total assets less current liabilities: 466,099 248,163
Creditors: amounts falling due after more than one year:   (39,997) (52,734)
Provision for liabilities:   (25,069)
Total net assets (liabilities): 426,102 170,360
Capital and reserves
Called up share capital: 399,614 160,127
Profit and loss account: 26,488 10,233
Shareholders funds: 426,102 170,360

The notes form part of these financial statements

LEBRAN LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 10 April 2025
and signed on behalf of the board by:

Name: Jobin Jose
Status: Director

The notes form part of these financial statements

LEBRAN LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and servicesprovided in the normal course of business, and is shown net of VAT and other sales related taxes. Thefair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the considerationisthe present value of the future receipts. The difference between the fair value of the consideration and thenominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of thegoods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measuredreliably, it is probable that the economic benefits associated with the transaction will flow to the entity andthecosts incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stageof completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. Thestage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable

Tangible fixed assets and depreciation policy

Tangible fixed assets Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation Depreciation is calculated to write down the cost less estimated residual value of all tangible fixed assets over their expected useful lives. The annual rates and methods of depreciation are as follows:- Asset class Short leasehold property improvements Fixtures, fittings and office equipment Plant and machinery Impairment of fixed assets Depreciation method and rate 10% straight line basis 33.33% straight line basis 15% reducing balance basis Fixed assets are assessed at each reporting date to determine whether there is any indication that the assets are impaired. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared to its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised in the profit and loss account. The reversal of an impairment loss is recognised immediately in the profit and loss account. Research and development

Other accounting policies

Stock Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have beenincurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at cost, adjusted where applicablefor any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocksover its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

LEBRAN LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 36 25

LEBRAN LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 219,568
Additions 46,000
Disposals 0
At 31 December 2024 265,568
Depreciation
At 01 January 2024 4,468
Charge for year 5,000
At 31 December 2024 9,468
Net book value
At 31 December 2024 256,100
At 31 December 2023 215,100

LEBRAN LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Debtors

Debtors Short term debtors are measured at transaction price, less any impairment

LEBRAN LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Off balance sheet arrangements

Since the beginning of the 2025 financial year, the company has successfully secured several significant contracts with leading retail brands. These strategic wins are expected to contribute positively to the company’s revenue performance and overall growth trajectory compared to the previous financial year. The management views these developments as a reflection of the company’s strengthened market position and continued commitment to delivering high-quality services. While the full financial impact will be reflected in future reporting periods, these contracts position the company favourably for sustained performance in the coming year.