Company registration number NI033186 (Northern Ireland)
LEPTUS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
LEPTUS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2
LEPTUS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
20,100
26,800
Current assets
Stocks
20,000
20,000
Debtors
34,668
46,293
Cash at bank and in hand
21,914
14,642
76,582
80,935
Creditors: amounts falling due within one year
(29,542)
(43,354)
Net current assets
47,040
37,581
Net assets
67,140
64,381
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
67,139
64,380
Total equity
67,140
64,381

For the financial 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.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 September 2025
Mr P Lismore
Director
Company registration number NI033186 (Northern Ireland)
LEPTUS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024
31 December 2024
- 2 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 and 31 December 2024
48,327
Depreciation and impairment
At 1 January 2024
21,527
Depreciation charged in the year
6,700
At 31 December 2024
28,227
Carrying amount
At 31 December 2024
20,100
At 31 December 2023
26,800
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