2024-01-01 2024-12-31 2024-12-31 false 12355203 LENSFAYRE LTD 2025-09-08 false iso4217:GBP xbrli:pure 12355203 2023-12-31 12355203 2024-12-31 12355203 2024-01-01 2024-12-31 12355203 2022-12-31 12355203 2023-12-31 12355203 2023-01-01 2023-12-31 12355203 bus:SmallEntities 2024-01-01 2024-12-31 12355203 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12355203 bus:FullAccounts 2024-01-01 2024-12-31 12355203 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12355203 core:WithinOneYear 2024-12-31 12355203 core:AfterOneYear 2024-12-31 12355203 core:WithinOneYear 2023-12-31 12355203 core:AfterOneYear 2023-12-31 12355203 core:ShareCapital 2024-12-31 12355203 core:SharePremium 2024-12-31 12355203 core:RevaluationReserve 2024-12-31 12355203 core:OtherReservesSubtotal 2024-12-31 12355203 core:RetainedEarningsAccumulatedLosses 2024-12-31 12355203 core:ShareCapital 2023-12-31 12355203 core:SharePremium 2023-12-31 12355203 core:RevaluationReserve 2023-12-31 12355203 core:OtherReservesSubtotal 2023-12-31 12355203 core:RetainedEarningsAccumulatedLosses 2023-12-31 12355203 core:LandBuildings 2024-12-31 12355203 core:PlantMachinery 2024-12-31 12355203 core:Vehicles 2024-12-31 12355203 core:FurnitureFittings 2024-12-31 12355203 core:OfficeEquipment 2024-12-31 12355203 core:NetGoodwill 2024-12-31 12355203 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 12355203 core:ListedExchangeTraded 2024-12-31 12355203 core:UnlistedNon-exchangeTraded 2024-12-31 12355203 core:LandBuildings 2023-12-31 12355203 core:PlantMachinery 2023-12-31 12355203 core:Vehicles 2023-12-31 12355203 core:FurnitureFittings 2023-12-31 12355203 core:OfficeEquipment 2023-12-31 12355203 core:NetGoodwill 2023-12-31 12355203 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 12355203 core:ListedExchangeTraded 2023-12-31 12355203 core:UnlistedNon-exchangeTraded 2023-12-31 12355203 core:LandBuildings 2024-01-01 2024-12-31 12355203 core:PlantMachinery 2024-01-01 2024-12-31 12355203 core:Vehicles 2024-01-01 2024-12-31 12355203 core:FurnitureFittings 2024-01-01 2024-12-31 12355203 core:OfficeEquipment 2024-01-01 2024-12-31 12355203 core:NetGoodwill 2024-01-01 2024-12-31 12355203 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 12355203 core:ListedExchangeTraded 2024-01-01 2024-12-31 12355203 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 12355203 core:MoreThanFiveYears 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments 2024-12-31 12355203 core:Non-currentFinancialInstruments 2023-12-31 12355203 dpl:CostSales 2024-01-01 2024-12-31 12355203 dpl:DistributionCosts 2024-01-01 2024-12-31 12355203 core:LandBuildings 2024-01-01 2024-12-31 12355203 core:PlantMachinery 2024-01-01 2024-12-31 12355203 core:Vehicles 2024-01-01 2024-12-31 12355203 core:FurnitureFittings 2024-01-01 2024-12-31 12355203 core:OfficeEquipment 2024-01-01 2024-12-31 12355203 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 12355203 core:NetGoodwill 2024-01-01 2024-12-31 12355203 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 12355203 dpl:GroupUndertakings 2024-01-01 2024-12-31 12355203 dpl:ParticipatingInterests 2024-01-01 2024-12-31 12355203 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 12355203 core:ListedExchangeTraded 2024-01-01 2024-12-31 12355203 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 12355203 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 12355203 dpl:CostSales 2023-01-01 2023-12-31 12355203 dpl:DistributionCosts 2023-01-01 2023-12-31 12355203 core:LandBuildings 2023-01-01 2023-12-31 12355203 core:PlantMachinery 2023-01-01 2023-12-31 12355203 core:Vehicles 2023-01-01 2023-12-31 12355203 core:FurnitureFittings 2023-01-01 2023-12-31 12355203 core:OfficeEquipment 2023-01-01 2023-12-31 12355203 dpl:AdministrativeExpenses 2023-01-01 2023-12-31 12355203 core:NetGoodwill 2023-01-01 2023-12-31 12355203 core:IntangibleAssetsOtherThanGoodwill 2023-01-01 2023-12-31 12355203 dpl:GroupUndertakings 2023-01-01 2023-12-31 12355203 dpl:ParticipatingInterests 2023-01-01 2023-12-31 12355203 dpl:GroupUndertakings core:ListedExchangeTraded 2023-01-01 2023-12-31 12355203 core:ListedExchangeTraded 2023-01-01 2023-12-31 12355203 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-01-01 2023-12-31 12355203 core:UnlistedNon-exchangeTraded 2023-01-01 2023-12-31 12355203 core:NetGoodwill 2024-12-31 12355203 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 12355203 core:LandBuildings 2024-12-31 12355203 core:PlantMachinery 2024-12-31 12355203 core:Vehicles 2024-12-31 12355203 core:FurnitureFittings 2024-12-31 12355203 core:OfficeEquipment 2024-12-31 12355203 core:AfterOneYear 2024-12-31 12355203 core:WithinOneYear 2024-12-31 12355203 core:ListedExchangeTraded 2024-12-31 12355203 core:UnlistedNon-exchangeTraded 2024-12-31 12355203 core:ShareCapital 2024-12-31 12355203 core:SharePremium 2024-12-31 12355203 core:RevaluationReserve 2024-12-31 12355203 core:OtherReservesSubtotal 2024-12-31 12355203 core:RetainedEarningsAccumulatedLosses 2024-12-31 12355203 core:NetGoodwill 2023-12-31 12355203 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 12355203 core:LandBuildings 2023-12-31 12355203 core:PlantMachinery 2023-12-31 12355203 core:Vehicles 2023-12-31 12355203 core:FurnitureFittings 2023-12-31 12355203 core:OfficeEquipment 2023-12-31 12355203 core:AfterOneYear 2023-12-31 12355203 core:WithinOneYear 2023-12-31 12355203 core:ListedExchangeTraded 2023-12-31 12355203 core:UnlistedNon-exchangeTraded 2023-12-31 12355203 core:ShareCapital 2023-12-31 12355203 core:SharePremium 2023-12-31 12355203 core:RevaluationReserve 2023-12-31 12355203 core:OtherReservesSubtotal 2023-12-31 12355203 core:RetainedEarningsAccumulatedLosses 2023-12-31 12355203 core:NetGoodwill 2022-12-31 12355203 core:IntangibleAssetsOtherThanGoodwill 2022-12-31 12355203 core:LandBuildings 2022-12-31 12355203 core:PlantMachinery 2022-12-31 12355203 core:Vehicles 2022-12-31 12355203 core:FurnitureFittings 2022-12-31 12355203 core:OfficeEquipment 2022-12-31 12355203 core:AfterOneYear 2022-12-31 12355203 core:WithinOneYear 2022-12-31 12355203 core:ListedExchangeTraded 2022-12-31 12355203 core:UnlistedNon-exchangeTraded 2022-12-31 12355203 core:ShareCapital 2022-12-31 12355203 core:SharePremium 2022-12-31 12355203 core:RevaluationReserve 2022-12-31 12355203 core:OtherReservesSubtotal 2022-12-31 12355203 core:RetainedEarningsAccumulatedLosses 2022-12-31 12355203 core:AfterOneYear 2024-01-01 2024-12-31 12355203 core:WithinOneYear 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:CostValuation 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 12355203 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 12355203 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 12355203 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 12355203 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 12355203 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 12355203 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 12355203 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 12355203 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 12355203 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 12355203 core:Non-currentFinancialInstruments core:CostValuation 2023-12-31 12355203 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2023-12-31 12355203 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 12355203 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2023-12-31 12355203 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 12355203 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-12-31 12355203 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2023-12-31 12355203 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12355203 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12355203 bus:Director1 2024-01-01 2024-12-31 12355203 bus:Director2 2024-01-01 2024-12-31 12355203 bus:Director3 2024-01-01 2024-12-31

LENSFAYRE LTD

Registered Number
12355203
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

LENSFAYRE LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | BARNES, Alecia
| GIANNOPOULOS, Daniel
| MORGAN, Wesley

Registered Address | Unit 23 Sneinton Market
| Avenue B
| Nottingham
| NG1 1DU

Registered Number | 12355203 (England and Wales)

LENSFAYRE LTD
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 6,425 |  |  |  | 8,490
|  |  |  | 6,425 |  |  |  | 8,490
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 9,638 |  |  |  | 10,234 |  |
Debtors | 5 | 917 |  |  |  | 1,520 |  |
Cash at bank and on hand |  | 4,554 |  |  |  | 5,647 |  |
|  | 15,109 |  |  |  | 17,401 |  |
Creditors amounts falling due within one year | 6 | (20,314) |  |  |  | (19,859) |  |
Net current assets (liabilities) |  |  |  | (5,205) |  |  |  | (2,458)
Total assets less current liabilities |  |  |  | 1,220 |  |  |  | 6,032
Creditors amounts falling due after one year | 7 |  |  | (3,793) |  |  |  | -
Net assets |  |  |  | (2,573) |  |  |  | 6,032
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (2,673) |  |  |  | 5,932
Shareholders' funds |  |  |  | (2,573) |  |  |  | 6,032

- The company was entitled to exemption from audit for this reporting period 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 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 provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 September 2025, and are signed on its behalf by:
GIANNOPOULOS, Daniel Director Registered Company No. 12355203

LENSFAYRE LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 25

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 13,211 |  | 13,211
| Additions | 60 |  | 60
| At 31 December 24 | 13,271 |  | 13,271
| Depreciation and impairment
| At 01 January 24 | 4,721 |  | 4,721
| Charge for year | 2,125 |  | 2,125
| At 31 December 24 | 6,846 |  | 6,846
| Net book value
| At 31 December 24 | 6,425 |  | 6,425
| At 31 December 23 | 8,490 |  | 8,490

4. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 9,638 |  | 10,234
| Total | 9,638 |  | 10,234

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 894 |  | 626
| Other debtors | 23 |  | 894
| Total | 917 |  | 1,520

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,187 |  | -
| Bank borrowings and overdrafts | 10,455 |  | 5,832
| Amounts owed to related parties | 4,350 |  | -
| Other creditors | 3,565 |  | 13,188
| Accrued liabilities and deferred income | 757 |  | 839
| Total | 20,314 |  | 19,859

7. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 3,793 |  | -
| Total | 3,793 |  | -

8. | Related party transactions
--- | ---
| During the year interest free loans were made available to the business by directors of £4,350 (2023: £7,899).