2023-09-01 2024-08-30 SC706286 LEOHILLS UK LTD false SC706286 2023-09-01 2024-08-30 SC706286 uk-bus:Director1 2023-09-01 2024-08-30 SC706286 uk-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-30 SC706286 uk-bus:SmallEntities 2023-09-01 2024-08-30 SC706286 uk-bus:FullAccounts 2023-09-01 2024-08-30 SC706286 uk-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-30 SC706286 2023-09-01 SC706286 2024-08-30 SC706286 2023-08-30 xbrli:pure iso4217:GBP SC706286 2022-09-01 2023-08-30
Company Registration Number : SC706286 (Scotland)
SC706286
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2024-08-30
false
LEOHILLS UK LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2023-09-01
LEOHILLS UK LTD
Unaudited filleted financial statements
For 365 days period from 1 September 2023 to 30 August 2024
LEOHILLS UK LTD
Contents
For 365 days period from 1 September 2023 to 30 August 2024

CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


LEOHILLS UK LTD
Company Information
For 365 days period from 1 September 2023 to 30 August 2024

Company registration number SC706286 (Scotland)
Directors Mohamed Elshaer
Noha Merei
Company secretary Noha Marei
Registered office address 57 Rosebery Street
Aberdeen
AB15 5LN
LEOHILLS UK LTD
Statement of Financial Position
For 365 days period from 1 September 2023 to 30 August 2024

2024 2023
Notes £ £
Fixed assets
Property, plant and equipment 8,158 6,116
8,158 6,116
Current assets
Inventories 121,920 66,056
Debtors 150,755 35,000
Cash and cash equivalents 45,933 172,567
318,609 273,623
Current liabilities
Creditors: Amounts falling due within one year (387,944) (284,351)
(387,944) (284,351)
Net current (liabilities)/assets (69,335) (10,728)
Total assets less current liabilities (61,177) (4,612)
Net (liabilities)/assets (61,177) (4,612)
Capital and reserves
Called up share capital 100 100
Retained earnings (61,277) (4,712)
Shareholder's funds (61,177) (4,612)
For the year ended 30 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 30 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts 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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 20 August 2025
.............................
Mohamed Elshaer (Director)
Company registration number: SC706286
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2024-08-30 30 August 2024
2024 2023
£ £
Fixed Assets 8,158 6,116
Current Assets 168,589 238,623
Prepayments and accrued income 150,020 35,000
Creditors: amounts falling due within one year (387,944) (284,351)
Net current assets/(liabilities) (69,335) (10,728)
Total assets less current liabilities (61,177) (4,612)
Net Assets/(liabilities) (61,177) (4,612)
Capital and Reserves (61,177) (4,612)
For the year ending 30/08/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. For the year ending 30-08-2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 20 August 2025 2024-11-08 and signed on behalf of the board,
.............................
Mohamed ELSHAER
Director
Company registration number: SC706286
LEOHILLS UK LTD
Notes to the Financial Statements
For 365 days period from 1 September 2023 to 30 August 2024

(1) General Information
The company is a private company limited by shares and is registered in Scotland. The address of the registered office is 57 Rosebery Street, Aberdeen, AB15 5LN.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Foreign currency
Transactions in foreign currencies other than its functional currency are recorded at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the year-end date are translated at the foreign exchange rate ruling at that date. Foreign exchange differences arising on translation are recognised in the income statement within financial income or expense, as appropriate. Non-monetary assets that are measured in terms of historical cost in foreign currency are translated using the exchange rate at the date of the transaction.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery25% straight line
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings
Equipment25% straight line
Motor Cars
Inventories
Inventories are measured at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs necessary to make the sale.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement 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 current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

(4) Employees
During the period, the average number of employees including director was 2 (2023 : 2).

(5) Tangible fixed assets
Plant and MachineryEquipmentTotals
£££
Cost
As at 01 September 202317,390-17,390
Additions(4,420)137(4,283)
As at 30 August 202412,97013713,107
Depreciation
As at 01 September 20235,159-5,159
For the year(228)17(211)
As at 30 August 20244,931174,948
Net book value
As at 30 August 20248,0391208,159
As at 31 August 202312,231-12,231