LEYSON DATA LIMITED

LEYSON DATA LIMITED
Contents Page
For the year ended 31 January 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

LEYSON DATA LIMITED Accountants' Report For the year ended 31 January 2025
In accordance with the engagement letter dated 24 March 2025, we have prepared for your approval the accounts of LEYSON DATA LIMITED for the year, set out on pages 2 to 4 from the entitys accounting records and from information and explanations you have given to us. Our work has been undertaken solely to prepare for your approval the accounts of LEYSON DATA LIMITED and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release TECH08/ 16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than you, for our work or for this report. You have approved the accounts for the year and have acknowledged your responsibility for them, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for their compilation. We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the account. .................................................... RK Partners Chartered Accountants & Tax Advisers The Old Surgery 19 Mengham Lane Hayling Island Hampshire PO11 9JT 25 March 2025 1

LEYSON DATA LIMITED
Accountants' Report
For the year ended 31 January 2025

In accordance with the engagement letter dated 24 March 2025, we have prepared for your approval the accounts of LEYSON DATA LIMITED for the year, set out on pages 2 to 4 from the entitys accounting records and from information and explanations you have given to us.

Our work has been undertaken solely to prepare for your approval the accounts of LEYSON DATA LIMITED and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release TECH08/ 16AAF.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than you, for our work or for this report.

You have approved the accounts for the year and have acknowledged your responsibility for them, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for their compilation.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the account.

....................................................

RK Partners Chartered Accountants & Tax Advisers
The Old Surgery
19 Mengham Lane
Hayling Island
Hampshire
PO11 9JT
25 March 2025

1

Registered Number: 04350778 LEYSON DATA LIMITED
Statement of Financial Position
As at 31 January 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	4,075	8,485
		4,075	8,485
Current assets
Debtors		125,399	133,412
Cash at bank and in hand		99,523	60,874
		224,922	194,286
Creditors: amount falling due within one year		(78,959)	(89,427)
Net current assets		145,963	104,859

Total assets less current liabilities		150,038	113,344
Provisions for liabilities		(774)	(677)
Net assets		149,264	112,667

Capital and reserves
Called up share capital		80	80
Profit and loss account		149,184	112,587
Shareholders' funds		149,264	112,667

For the year ended 31 January 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.
The director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 25 March 2025 and were signed by:

-------------------------------
Lee Bottomley
Director

2

LEYSON DATA LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 January 2025

General Information

LEYSON DATA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04350778, registration address The Old Surgery, 19 Mengham Lane, Hayling Island, Hampshire, PO11 9JT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

33.33%

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 February 2024	22,997	22,997
Additions	1,946	1,946
Disposals	-	-
At 31 January 2025	24,943	24,943
Depreciation
At 01 February 2024	14,512	14,512
Charge for year	6,356	6,356
On disposals	-	-
At 31 January 2025	20,868	20,868
Net book values
Closing balance as at 31 January 2025	4,075	4,075
Opening balance as at 01 February 2024	8,485	8,485

3