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Registered Number: 09345690
England and Wales
LESLA LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2024 End date: 31 December 2024

Lesla Limited Contents Page For the year ended 31 December 2024
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Lesla Limited Company Information For the year ended 31 December 2024
Directors | Aivars Rubenis Leslie Adrian
Registered Number | 09345690
Registered Office | Unit 14, Princeton Mews 167 London Road Kingston Upon Thames KT2 6PT
Accountants | WallsMan Creative Limited Unit 14, Princeton Mews 167 London Road Kingston upon Thames KT2 6PT
1

Lesla Limited Statement of Financial Position As at 31 December 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 4 | 191,571 |  | 133,779
|  | 191,571 |  | 133,779
Current assets |  |  |
Debtors | 5 | 103,514 |  | 100,277
Cash at bank and in hand |  | 146 |  | 2,311
|  | 103,660 |  | 102,588
Creditors: amount falling due within one year | 6 | (55,053) |  | (32,576)
Net current assets |  | 48,607 |  | 70,012
Total assets less current liabilities |  | 240,178 |  | 203,791
Creditors: amount falling due after more than one year | 7 | (144,790) |  | (117,404)
Net assets |  | 95,388 |  | 86,387
Capital and reserves |  |  |
Called up share capital |  | 100,000 |  | 100,000
Profit and loss account |  | (4,612) |  | (13,613)
Shareholders' funds |  | 95,388 |  | 86,387
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 11 September 2025 and were signed on its behalf by:
------------------------------- Aivars Rubenis Director
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Lesla Limited Notes to the Financial Statements For the year ended 31 December 2024
General Information Lesla Limited is a private company, limited by shares, registered in England and Wales, registration number 09345690, registration address Unit 14, Princeton Mews, 167 London Road, Kingston Upon Thames, KT2 6PT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Development expenditures Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.
2. | Staff Costs
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Wages and salaries | 3,140 |  | 3,512
Social security costs | 516 |  | 0
| 3,656 |  | 3,512
Average number of employees during the year | Number |  | Number
Administration | 2 |  | 2
| 2 |  | 2
3. | Average number of employees Average number of employees during the year was 2 (2023 : 2).
4. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 January 2024 | 164,195 |  | 164,195
Additions | 82,457 |  | 82,457
Disposals | - |  | -
At 31 December 2024 | 246,652 |  | 246,652
Amortisation
At 01 January 2024 | 30,416 |  | 30,416
Charge for year | 24,665 |  | 24,665
On disposals | - |  | -
At 31 December 2024 | 55,081 |  | 55,081
Net book values
At 31 December 2024 | 191,571 |  | 191,571
At 31 December 2023 | 133,779 |  | 133,779
5. | Debtors: amounts falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
PAYE & Social Security | 37 |  | 0
VAT | 3,477 |  | 277
| 3,514 |  | 277
5. | Debtors: amounts falling due after one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Called Up Share Capital Not Paid | 100,000 |  | 100,000
| 100,000 |  | 100,000
6. | Creditors: amount falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Corporation Tax | 2,111 |  | 0
PAYE & Social Security | 0 |  | 2,669
Other Creditors | (2,930) |  | (1,146)
Wages & Salaries Control Account | 0 |  | 1,053
Directors' Current Accounts | 48,370 |  | 30,000
Directors Current Account 2 | 7,502 |  | 0
| 55,053 |  | 32,576
7. | Creditors: amount falling due after more than one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Deferred Grants | 144,790 |  | 117,404
| 144,790 |  | 117,404
8. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2024 £ |  | 2023 £ |  | 2024 £ |  | 2023 £
Lesla Lavita | (1,885) |  | 0 |  | (2,933) |  | (1,148)
Robotrax Ltd | 0 |  | 44,633 |  | 0 |  | 0
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