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Registered number: 15188900














LEMANO GROUP LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

 
LEMANO GROUP LIMITED
 
 
COMPANY INFORMATION


Director
N Roux 




Registered number
15188900



Registered office
Office 4 3/F Coachworks Arcade
Northgate Street

Chester

CH1 2EY





 
LEMANO GROUP LIMITED
 

CONTENTS



Page
Director's Report
 
1
Statement of Comprehensive Income
 
2
Statement of Financial Position
 
2
Notes to the Financial Statements
 
3 - 4


 
LEMANO GROUP LIMITED
 
 
DIRECTOR'S REPORT
FOR THE PERIOD ENDED 31 OCTOBER 2024

The director presents his report and the financial statements for the period ended 31 October 2024.

Director

The director who served during the period was:

N Roux (appointed 5 October 2023)

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.


This report was approved by the board on 12 June 2025 and signed on its behalf.
 





N Roux
Director
Page 1

 
LEMANO GROUP LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 31 OCTOBER 2024

The Company has not traded during the period. During the period, the Company received no income and incurred no expenditure and therefore made neither profit or loss.


STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
Note
£

Fixed assets
  

Investments
 3 
4,295

 
Current assets
  

Cash at bank and in hand
  
10,000

 
Current liabilities
  

Creditors: amounts falling due within one year
 4 
(14,294)

Net current liabilities
  
 
 
(4,294)

Net assets
  
1


Capital and reserves
  

Called up share capital 
 5 
1

  
1


For the period ended 31 October 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period 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 were approved and authorised for issue by the board and were signed on its behalf on 12 June 2025.



N Roux
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
LEMANO GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Lemano Group Limited is a private limited liability company incorporated in England and Wales with its registered office at Office 4 3/F Coachworks Arcade, Northgate Street, Chester, CH1 2EY.
The Company was incorporated on 5 October 2023 and commenced its activities on the same date.
The principal activity of the Company is that of a holding company.
The Company's functional and presentational currency is £ Sterling.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

 
2.5

Creditors

Short-term creditors are measured at the transaction price.


3.


Fixed asset investments





Investments in subsidiary company

£



Cost


Additions
4,295



At 31 October 2024
4,295

Page 3

 
LEMANO GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
14,294



5.


Share capital

2024
£
Allotted, called up and fully paid


1 Ordinary share of £1
1


On incorporation, 1 Ordinary share of £1 was allotted and fully paid at par to provide initial capital.


6.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33. 1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

Page 4