Lefa Investments Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13113638

LEFA INVESTMENTS LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2024

LEFA INVESTMENTS LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

Contents	Pages

Statement of financial position	1

Statement of changes in equity	2

Notes to the financial statements	3 to 4

LEFA INVESTMENTS LTD

STATEMENT OF FINANCIAL POSITION

31 December 2024

	2024		2023
Note	£	£	£

Current assets

Debtors	4	15,000	1,333
Investments	5	424,044	303,408
Cash at bank and in hand		1,239	801
		---------	---------
		440,283	305,542

Creditors: amounts falling due within one year	6	578,767		444,041
		---------		---------
Net current liabilities			138,484	138,499
			---------	---------
Total assets less current liabilities			( 138,484)	( 138,499)
			---------	---------
Net liabilities			( 138,484)	( 138,499)
			---------	---------

Capital and reserves

Called up share capital	7	1,000	1,000
Profit and loss account		( 139,484)	( 139,499)
		---------	---------
Shareholders deficit		( 138,484)	( 138,499)
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 September 2025 , and are signed on behalf of the board by:

Mr W B O'Doherty

Director

Company registration number: 13113638

LEFA INVESTMENTS LTD

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31 DECEMBER 2024

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 January 2023	1,000	501	1,501

Loss for the year		( 140,000)	( 140,000)
	-------	---------	---------
Total comprehensive income for the year	–	( 140,000)	( 140,000)

At 31 December 2023	1,000	( 139,499)	( 138,499)

Profit for the year		15	15
	-------	---------	---------
Total comprehensive income for the year	–	15	15

	-------	---------	---------
At 31 December 2024	1,000	( 139,484)	( 138,484)
	-------	---------	---------

LEFA INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Numeric House, 98 Station Road, Sidcup, Kent, DA15 7BY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Debtors

Debtors are initially recorded at fair value and are assessed for impairment at each financial statement date. If any impairments exist the debtors are remeasured to the present value of the expected future cash inflows.

Creditors

Creditors are initially recorded at fair value and are then remeasured to the present value of the expected future cash outflows.

Judgements and key sources of estimation uncertainty

There are no significant estimates or assumptions made that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Debtors

	2024	2023
	£	£
Other debtors	15,000	1,333
	--------	-------

5. Investments

	2024	2023
	£	£
Other investments	424,044	303,408
	---------	---------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	116	93
Amounts owed to group undertakings	577,151	442,048
Other creditors	1,500	1,900
	---------	---------
	578,767	444,041
	---------	---------

7. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------

8. Ultimate parent company

The company's ultimate parent undertaking is Lefa Enterprises Limited.