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Company Registration No. 8655505 (England and Wales)
LESEVI LIMITED Unaudited accounts for the year ended 31 August 2025
LESEVI LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LESEVI LIMITED Company Information for the year ended 31 August 2025
Director
TIHOMIR LESEV
Company Number
8655505 (England and Wales)
Registered Office
20 KNIVET CLOSE RAYLEIGH SS6 8PD ENGLAND
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LESEVI LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
24,274 
29,601 
Current assets
Debtors
5
- 
5,537 
Cash at bank and in hand
3,098 
5,840 
3,098 
11,377 
Creditors: amounts falling due within one year
6
(13,460)
(19,738)
Net current liabilities
(10,362)
(8,361)
Total assets less current liabilities
13,912 
21,240 
Creditors: amounts falling due after more than one year
7
(20,118)
(26,644)
Net liabilities
(6,206)
(5,404)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(6,207)
(5,405)
Shareholders' funds
(6,206)
(5,404)
For the year ending 31 August 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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.
The financial statements were approved by the Board and authorised for issue on 22 September 2025 and were signed on its behalf by
TIHOMIR LESEV Director Company Registration No. 8655505
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LESEVI LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
LESEVI LIMITED is a private company, limited by shares, registered in England and Wales, registration number 8655505. The registered office is 20 KNIVET CLOSE, RAYLEIGH, SS6 8PD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18%
Motor vehicles
6%-18%
Fixtures & fittings
18%
Computer equipment
18%
Other tangible fixed assets
18%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
399 
27,686 
3,591 
31,676 
At 31 August 2025
399 
27,686 
3,591 
31,676 
Depreciation
At 1 September 2024
278 
- 
1,797 
2,075 
Charge for the year
22 
4,983 
322 
5,327 
At 31 August 2025
300 
4,983 
2,119 
7,402 
Net book value
At 31 August 2025
99 
22,703 
1,472 
24,274 
At 31 August 2024
121 
27,686 
1,794 
29,601 
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LESEVI LIMITED Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
5,537 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,357 
27 
Taxes and social security
- 
(12)
Other creditors
(1,054)
- 
Loans from directors
13,157 
19,723 
13,460 
19,738 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,920 
3,920 
Obligations under finance leases and hire purchase contracts
18,198 
22,724 
20,118 
26,644 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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