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Registered number: 13726698
Lectif Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Erdingsworth Business & Tax Advisors Ltd
Unit 3 Cuckoo Wharf, 427 Lichfield Road
Birmingham
B6 7SS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13726698
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 683,784 2
683,784 2
CURRENT ASSETS
Debtors 5 125,405 6,186
Cash at bank and in hand 10,344 811,098
135,749 817,284
Creditors: Amounts Falling Due Within One Year 6 (1,763 ) (1,983 )
NET CURRENT ASSETS (LIABILITIES) 133,986 815,301
TOTAL ASSETS LESS CURRENT LIABILITIES 817,770 815,303
NET ASSETS 817,770 815,303
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 817,768 815,301
SHAREHOLDERS' FUNDS 817,770 815,303
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G D Smith
Director
18th June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Lectif Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13726698 . The registered office is Unit 3 Cuckoo Wharf, 427 Lichfield Road, Birmingham, B6 7SS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: )
1 -
4. Investments
Listed Unlisted Total
£ £ £
Cost
As at 1 February 2024 2 - 2
Additions - 683,782 683,782
As at 31 January 2025 2 683,782 683,784
Provision
As at 1 February 2024 - - -
As at 31 January 2025 - - -
Net Book Value
As at 31 January 2025 2 683,782 683,784
As at 1 February 2024 2 - 2
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 6,000
Amounts owed by participating interests 125,236 -
Other debtors 169 186
125,405 6,186
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 36 -
Other creditors 1,727 1,983
1,763 1,983
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Ultimate Controlling Party
The company is a wholly owned subsidiary of The Gardeners Market Ltd, a company incorporated in England and Wales.  The registered office address of The Gardeners Market Ltd is Unit 3 Cuckoo Wharf, 427 Lichfield Road, Birmingham B6 7SS.
Page 3