1 January 2024 v2025.62.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP131166402024-01-012024-12-31131166402024-12-31131166402023-12-3113116640core:WithinOneYear2024-12-3113116640core:WithinOneYear2023-12-3113116640core:ShareCapital2024-12-3113116640core:ShareCapital2023-12-3113116640core:RetainedEarningsAccumulatedLosses2024-12-3113116640core:RetainedEarningsAccumulatedLosses2023-12-3113116640bus:Director12024-01-012024-12-3113116640bus:Director22024-01-012024-12-3113116640bus:RegisteredOffice2024-01-012024-12-311311664012024-01-012024-12-31131166402023-01-012023-12-3113116640countries:EnglandWales2024-01-012024-12-3113116640bus:AuditExemptWithAccountantsReport2024-01-012024-12-3113116640bus:PrivateLimitedCompanyLtd2024-01-012024-12-3113116640bus:SmallEntities2024-01-012024-12-3113116640bus:FullAccounts2024-01-012024-12-31
Company registration number:
13116640
LEoht & Yland Limited
Unaudited Filleted Financial Statements for the year ended
31 December 2024
LEoht & Yland Limited
Report of the Accountant to the directors of LEoht & Yland Limited
Year ended
31 December 2024
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended
31 December 2024
.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Krusman Ltd
3 Orbis Wharf
Bridges Court Road
London
SW11 3GW
United Kingdom
Date:
24 September 2025
LEoht & Yland Limited
Statement of Financial Position
31 December 2024
20242023
Note££
Current assets    
Cash at bank and in hand
3,531
 
4,905
 
Creditors: amounts falling due within one year 5
(1,200
 )
(1,186
 )
Net current assets
2,331
 
3,719
 
Total assets less current liabilities 2,331   3,719  
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
2,231
 
3,619
 
Shareholders funds
2,331
 
3,719
 
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
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.
These
financial statements
were approved by the board of directors and authorised for issue on
24 September 2025
, and are signed on behalf of the board by:
Ms V Kassianenko
Mr. M Zeinalov
DirectorDirector
Company registration number:
13116640
LEoht & Yland Limited
Notes to the Financial Statements
Year ended
31 December 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Apartment 1403 20 Brock Street
,
London
,
NW1 3DS
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

4 Average number of employees

The average number of persons employed by the company during the year was Nil (2023: Nil).

5 Creditors: amounts falling due within one year

20242023
££
Other creditors
1,200
 
1,186