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Registered number: 04851287
Leissa Davis Limited
Financial Statements
For The Year Ended 30 April 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Leissa Davis Limited for the year ended 30 April 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Leissa Davis Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Leissa Davis Limited , as a body, in accordance with the terms of our engagement letter dated 21 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Leissa Davis Limited and state those matters that we have agreed to state to the director of Leissa Davis Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leissa Davis Limited and its director as a body for our work or for this report.
It is your duty to ensure that Leissa Davis Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Leissa Davis Limited . You consider that Leissa Davis Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Leissa Davis Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
17th June 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 04851287
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 282 79
282 79
CURRENT ASSETS
Stocks 5 495 432
Debtors 6 109 145
Cash at bank and in hand 5,946 4,677
6,550 5,254
Creditors: Amounts Falling Due Within One Year 7 (6,069 ) (4,006 )
NET CURRENT ASSETS (LIABILITIES) 481 1,248
TOTAL ASSETS LESS CURRENT LIABILITIES 763 1,327
NET ASSETS 763 1,327
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 761 1,325
SHAREHOLDERS' FUNDS 763 1,327
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For the year ending 30 April 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 her 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
Mrs Leissa Davis
Director
17th June 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Leissa Davis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04851287 . The registered office is 7a Hartley Close, Charlton Kings, Cheltenham, GL53 9DN.
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. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2024 140
Additions 297
As at 30 April 2025 437
Depreciation
As at 1 May 2024 61
Provided during the period 94
As at 30 April 2025 155
Net Book Value
As at 30 April 2025 282
As at 1 May 2024 79
5. Stocks
2025 2024
£ £
Materials 495 432
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 109 145
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 3,340 2,907
Other taxes and social security 8 27
Accruals and deferred income 738 816
Director's loan account 1,983 256
6,069 4,006
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
1 Ordinary A shares of £ 1.00 each 1 1
2 2
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mrs Leissa Davis 14,500 13,000
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 15,000 13,000
11. Related Party Transactions
Harani Hair Limited
The director and 100% shareholder Leissa Davis is also a director and 50% shareholder of Harani Hair Limited.
During the yeear the company received invoices from Harani Hair Limited for goods and services to the valus of £2642 (2024: £2240). As at the balance sheet date Harani Hair Limited owed the company £Nil (2024: £NIL).
12. Ultimate Controlling Party
The company's ultimate controlling party is Leissa Davis by virtue of her ownership of 100% of the issued share capital carrying voting rights in the company.
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