Registered number
15247591
DE LEON LTD
Filleted Accounts
31 October 2024
DE LEON LTD
Registered number: 15247591
Balance Sheet
as at 31 October 2024
Notes 2024
£
Current assets
Cash at bank and in hand 15,243
Creditors: amounts falling due within one year 3 (4,874)
Net current assets 10,369
Net assets 10,369
Capital and reserves
Called up share capital 1
Profit and loss account 10,368
Shareholder's funds 10,369
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C de Leon
Director
Approved by the board on 19 June 2025
DE LEON LTD
Notes to the Accounts
for the period from 30 October 2023 to 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024
Number
Average number of persons employed by the company 0
3 Creditors: amounts falling due within one year 2024
£
Taxation and social security costs 4,374
Other creditors 500
4,874
4 Other information
DE LEON LTD is a private company limited by shares and incorporated in England. Its registered office is:
7 Bell Yard
London
WC2A 2JR
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