LEH Topco Limited 06423098 false 2024-02-01 2025-01-31 2025-01-31 The principal activity of the company is a holding company. Digita Accounts Production Advanced 6.30.9574.0 true 06423098 2024-02-01 2025-01-31 06423098 2025-01-31 06423098 core:CurrentFinancialInstruments 2025-01-31 06423098 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 06423098 bus:SmallEntities 2024-02-01 2025-01-31 06423098 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 06423098 bus:FilletedAccounts 2024-02-01 2025-01-31 06423098 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06423098 bus:RegisteredOffice 2024-02-01 2025-01-31 06423098 bus:Director1 2024-02-01 2025-01-31 06423098 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06423098 countries:EnglandWales 2024-02-01 2025-01-31 06423098 2023-02-01 2024-01-31 06423098 2024-01-31 06423098 core:CurrentFinancialInstruments 2024-01-31 06423098 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 iso4217:GBP xbrli:pure

Registration number: 06423098

Prepared for the registrar

LEH Topco Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 January 2025

 

LEH Topco Limited

(Registration number: 06423098)
Balance Sheet as at 31 January 2025

Note

2025
£

2024
£

Current assets

 

Debtors

4

2

2

Capital and reserves

 

Called up share capital

2

2

Shareholders' funds

 

2

2

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 June 2025
 


L Hamstead
Director

 

LEH Topco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

 

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Station Avenue
Filey
England
YO14 9AH

 

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

LEH Topco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Financial instruments


Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

 Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

 

 

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

 

4

Debtors

2025
£

2024
£

Other debtors

2

2

2

2

 

5

Control

The company is controlled by the parent company, Filey Veterinary Practice Limited, which owns 100% of the called up shared capital.