Registration number: 06464856

E.Leondaki Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

E.Leondaki Limited

Company Information

Director

Dr Anu Arora

Registered office

2 Priors Close Maidenhead SL6 2ER

Accountants

AIMS Accountants for Business 36 Wattleton Road Beaconsfield Bucks HP9 1SE

E.Leondaki Limited

(Registration number: 06464856)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	10,639	13,298
Current assets
Debtors	5	702,530	521,164
Cash at bank and in hand		51,955	1,392
		754,485	522,556
Creditors: Amounts falling due within one year	6	(78,156)	(100,639)
Net current assets		676,329	421,917
Total assets less current liabilities		686,968	435,215
Creditors: Amounts falling due after more than one year	6	(85,183)	-
Net assets		601,785	435,215
Capital and reserves
Called up share capital	7	100	100
Retained earnings		601,685	435,115
Shareholders' funds		601,785	435,215

For the financial year ending 31 March 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 and 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 18 September 2025
 

......................................... Dr Anu Arora Director

E.Leondaki Limited

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

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
2 Priors Close
Maidenhead
SL6 2ER

These financial statements were authorised for issue by the director on 18 September 2025.

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 that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

E.Leondaki Limited

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	20% Reducing balance
Plant and Machinery	20% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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 receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

E.Leondaki Limited

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

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 5).

E.Leondaki Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	37,357	17,792	55,149
At 31 March 2025	37,357	17,792	55,149
Depreciation
At 1 April 2024	35,446	6,405	41,851
Charge for the year	382	2,277	2,659
At 31 March 2025	35,828	8,682	44,510
Carrying amount
At 31 March 2025	1,529	9,110	10,639
At 31 March 2024	1,911	11,387	13,298

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		11,266	6,258
Amounts owed by related parties	10	455,440	514,906
Other debtors		235,824	-
		702,530	521,164

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	13,872	-
Trade creditors		6,546	26,580
Taxation and social security		57,623	73,478
Other creditors		115	581
		78,156	100,639

Creditors: amounts falling due after more than one year

E.Leondaki Limited

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

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	85,183	-

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	50	50	50	50
Ordinary A of £1 each	25	25	25	25
Ordinary B of £1 each	25	25	25	25
	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	85,183	-

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	13,872	-

9

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £Nil (2024 - £1,720.00) per each Ordinary		-		86,000
Interim dividend of £Nil per each Ordinary A		-		-
Interim dividend of £Nil per each Ordinary B		-		-
		-		86,000

10	Related party transactions

E.Leondaki Limited

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

Loans to related parties

2025	Parent £	Total £
At start of period	514,906	514,906
Repaid	(59,466)	(59,466)
At end of period	455,440	455,440

2024	Parent £	Total £
At start of period	297,129	297,129
Advanced	217,777	217,777
At end of period	514,906	514,906

Terms of loans to related parties

The loan to Gaps Care Limited is interest free and has no fixed repayment terms.