Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-272023-06-01falsetruefalse1No description of principal activity1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11433121 2023-06-01 2024-05-31 11433121 2022-06-01 2023-05-31 11433121 2024-05-31 11433121 2023-05-31 11433121 c:Director1 2023-06-01 2024-05-31 11433121 d:CurrentFinancialInstruments 2024-05-31 11433121 d:CurrentFinancialInstruments 2023-05-31 11433121 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 11433121 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 11433121 d:ShareCapital 2024-05-31 11433121 d:ShareCapital 2023-05-31 11433121 d:RetainedEarningsAccumulatedLosses 2024-05-31 11433121 d:RetainedEarningsAccumulatedLosses 2023-05-31 11433121 c:FRS102 2023-06-01 2024-05-31 11433121 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 11433121 c:FullAccounts 2023-06-01 2024-05-31 11433121 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 11433121









LENT BUSINESS SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
LENT BUSINESS SERVICES LIMITED
REGISTERED NUMBER: 11433121

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
59,200

Cash at bank and in hand
 5 
37,872
57,689

  
37,872
116,889

Creditors: amounts falling due within one year
 6 
(45,409)
(143,736)

Net current liabilities
  
 
 
(7,537)
 
 
(26,847)

Total assets less current liabilities
  
(7,537)
(26,847)

  

Net liabilities
  
(7,537)
(26,847)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(7,538)
(26,848)

  
(7,537)
(26,847)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 May 2025.



M V Lent
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
LENT BUSINESS SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Lent Business Services Limited is a company limited by shares and incorporated in England. The address of the registered office is 124 Finchley Road, London NW3 5JS.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the reporting date, the company had net liabilities of £7,537 and meets its day to day working capital requirements through loans from the director.
After reviewing the company's funding facilities the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The director therefore continues to adopt the going concern basis in preparing the company's financial statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts.

 
2.4

Debtors

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

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 2

 
LENT BUSINESS SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Debtors

2024
2023
£
£


Other debtors
-
59,200

-
59,200



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
37,872
57,689

37,872
57,689



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
39,132
140,136

Accruals and deferred income
6,277
3,600

45,409
143,736



7.


Related party transactions

At the balance sheet date, creditors include £39,132 (2022: £140,136) owed to the director.


8.


Controlling party

Throughout the current and preceding period the company was under the control of the director.

 
Page 3