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REGISTERED NUMBER: 09793734 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Leaf Trio Limited

Leaf Trio Limited (Registered number: 09793734)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


Leaf Trio Limited (Registered number: 09793734)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,925 2,657
Investments 5 1 1
1,926 2,658

CURRENT ASSETS
Debtors 6 44,803 66
Cash at bank 13,942 2,516
58,745 2,582
CREDITORS
Amounts falling due within one year 7 59,741 62,663
NET CURRENT LIABILITIES (996 ) (60,081 )
TOTAL ASSETS LESS CURRENT LIABILITIES 930 (57,423 )

PROVISIONS FOR LIABILITIES 481 505
NET ASSETS/(LIABILITIES) 449 (57,928 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 447 (57,930 )
SHAREHOLDERS' FUNDS 449 (57,928 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:





Mr B Talbott - Director


Leaf Trio Limited (Registered number: 09793734)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Leaf Trio Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09793734

Registered office: Ebenezer House
Ryecroft
Newcastle under Lyme
Staffordshire
ST5 2BE

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.

The company remained insolvent at the reporting date. The major cause of this being a writing down of an investment in 2019. The directors are confident that the company will be able to discharge its liabilities to creditors in the normal course of trade in view of strong continued trading. Support has also been provided by loans from the directors who have indicated that this support will continue for the foreseeable future. The directors, having considered the above and made due enquiries, continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future.

Preparation of consolidated financial statements
The financial statements contain information about Leaf Trio Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the services supplied.Therefore, turnover also includes the element of work completed but not yet invoiced.

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 - 20% on reducing balance
Computer equipment - 33% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Leaf Trio Limited (Registered number: 09793734)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 3,083 5,593 8,676
DEPRECIATION
At 1 April 2024 1,978 4,041 6,019
Charge for year 221 511 732
At 31 March 2025 2,199 4,552 6,751
NET BOOK VALUE
At 31 March 2025 884 1,041 1,925
At 31 March 2024 1,105 1,552 2,657

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 1
NET BOOK VALUE
At 31 March 2025 1
At 31 March 2024 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 5,793 -
Other debtors 39,010 66
44,803 66

Leaf Trio Limited (Registered number: 09793734)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 573 269
Taxation and social security 21,751 4,450
Other creditors 37,417 57,944
59,741 62,663