IRIS Accounts Production v25.1.0.734 03313325 director 1.8.23 31.7.24 31.7.24 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033133252023-07-31033133252024-07-31033133252023-08-012024-07-31033133252022-07-31033133252022-08-012023-07-31033133252023-07-3103313325ns15:EnglandWales2023-08-012024-07-3103313325ns14:PoundSterling2023-08-012024-07-3103313325ns10:Director12023-08-012024-07-3103313325ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3103313325ns10:SmallEntities2023-08-012024-07-3103313325ns10:AuditExemptWithAccountantsReport2023-08-012024-07-3103313325ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3103313325ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3103313325ns10:FullAccounts2023-08-012024-07-310331332512023-08-012024-07-3103313325ns10:CompanySecretary12023-08-012024-07-3103313325ns10:RegisteredOffice2023-08-012024-07-3103313325ns5:CurrentFinancialInstruments2024-07-3103313325ns5:CurrentFinancialInstruments2023-07-3103313325ns5:Non-currentFinancialInstruments2024-07-3103313325ns5:Non-currentFinancialInstruments2023-07-3103313325ns5:ShareCapital2024-07-3103313325ns5:ShareCapital2023-07-3103313325ns5:RetainedEarningsAccumulatedLosses2024-07-3103313325ns5:RetainedEarningsAccumulatedLosses2023-07-3103313325ns5:NetGoodwill2023-08-012024-07-3103313325ns5:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3103313325ns5:PatentsTrademarksLicencesConcessionsSimilar2023-08-012024-07-3103313325ns5:FurnitureFittings2023-08-012024-07-3103313325ns5:MotorVehicles2023-08-012024-07-3103313325ns5:ComputerEquipment2023-08-012024-07-3103313325ns5:NetGoodwill2023-07-3103313325ns5:IntangibleAssetsOtherThanGoodwill2023-07-3103313325ns5:NetGoodwill2024-07-3103313325ns5:IntangibleAssetsOtherThanGoodwill2024-07-3103313325ns5:NetGoodwill2023-07-3103313325ns5:IntangibleAssetsOtherThanGoodwill2023-07-3103313325ns5:LandBuildings2023-07-3103313325ns5:FurnitureFittings2023-07-3103313325ns5:MotorVehicles2023-07-3103313325ns5:ComputerEquipment2023-07-3103313325ns5:LandBuildings2023-08-012024-07-3103313325ns5:LandBuildings2024-07-3103313325ns5:FurnitureFittings2024-07-3103313325ns5:MotorVehicles2024-07-3103313325ns5:ComputerEquipment2024-07-3103313325ns5:LandBuildings2023-07-3103313325ns5:FurnitureFittings2023-07-3103313325ns5:MotorVehicles2023-07-3103313325ns5:ComputerEquipment2023-07-3103313325ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3103313325ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31
REGISTERED NUMBER: 03313325 (England and Wales)










Financial Statements

for the Year Ended 31 July 2024

for

L E N Limited

L E N Limited (Registered number: 03313325)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

L E N Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: D C Baty





SECRETARY: S Baty





REGISTERED OFFICE: Radway Green Venture Park
Radway Green
Crewe
Cheshire
CW2 5PR





REGISTERED NUMBER: 03313325 (England and Wales)





ACCOUNTANTS: John Greenall & Co Limited
20 Crewe Road
Sandbach
Cheshire
CW11 4NE

L E N Limited (Registered number: 03313325)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 7,237 7,237
Tangible assets 5 276,241 278,425
283,478 285,662

CURRENT ASSETS
Stocks 4,400 4,310
Debtors 6 31,723 27,717
Cash at bank 29,812 23,718
65,935 55,745
CREDITORS
Amounts falling due within one year 7 145,494 91,767
NET CURRENT LIABILITIES (79,559 ) (36,022 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

203,919

249,640

CREDITORS
Amounts falling due after more than one
year

8

(125,973

)

(139,346

)

PROVISIONS FOR LIABILITIES (3,091 ) (3,469 )
NET ASSETS 74,855 106,825

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 74,753 106,723
SHAREHOLDERS' FUNDS 74,855 106,825

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

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 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 E N Limited (Registered number: 03313325)

Balance Sheet - continued
31 July 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 26 April 2025 and were signed by:





D C Baty - Director


L E N Limited (Registered number: 03313325)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

L E N 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1997, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 3 ).

L E N Limited (Registered number: 03313325)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 6,500 7,237 13,737
AMORTISATION
At 1 August 2023
and 31 July 2024 6,500 - 6,500
NET BOOK VALUE
At 31 July 2024 - 7,237 7,237
At 31 July 2023 - 7,237 7,237

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 259,112 82,815 9,812 67,351 419,090
Additions - - - 2,769 2,769
At 31 July 2024 259,112 82,815 9,812 70,120 421,859
DEPRECIATION
At 1 August 2023 - 71,471 9,328 59,866 140,665
Charge for year - 2,269 121 2,563 4,953
At 31 July 2024 - 73,740 9,449 62,429 145,618
NET BOOK VALUE
At 31 July 2024 259,112 9,075 363 7,691 276,241
At 31 July 2023 259,112 11,344 484 7,485 278,425

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 31,723 27,717

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 19,949 19,949
Trade creditors 6,678 1,942
Taxation and social security 10,579 3,030
Other creditors 108,288 66,846
145,494 91,767

L E N Limited (Registered number: 03313325)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 125,973 139,346

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 26,227 31,945

L E N Limited

Report of the Accountants to the Director of
L E N Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






John Greenall & Co Limited
20 Crewe Road
Sandbach
Cheshire
CW11 4NE


Date: .............................................