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Company Registration No. 03707482 (England and Wales)
Lester Associates Limited Unaudited accounts for the year ended 31 December 2024
Lester Associates Limited Unaudited accounts Contents
Page
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Lester Associates Limited Company Information for the year ended 31 December 2024
Director
Spencer Kendrick
Secretary
Judith Cruz
Company Number
03707482 (England and Wales)
Registered Office
105 Palewell Park London SW14 8JJ United Kingdom
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Lester Associates Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,972 
1,003 
Current assets
Debtors
46,753 
94,392 
Cash at bank and in hand
80,137 
24,393 
126,890 
118,785 
Creditors: amounts falling due within one year
(93,658)
(83,938)
Net current assets
33,232 
34,847 
Total assets less current liabilities
35,204 
35,850 
Creditors: amounts falling due after more than one year
- 
(11,333)
Net assets
35,204 
24,517 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
35,104 
24,417 
Shareholders' funds
35,204 
24,517 
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. 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 30 September 2025 and were signed on its behalf by
Spencer Kendrick Director Company Registration No. 03707482
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Lester Associates Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Lester Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 03707482. The registered office is 105 Palewell Park, London, SW14 8JJ, United Kingdom.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
Fixtures & fittings
33.3% Straight Line Method
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2024
12,418 
Additions
2,545 
Disposals
(12,247)
At 31 December 2024
2,716 
Depreciation
At 1 January 2024
11,415 
Charge for the year
760 
On disposals
(11,431)
At 31 December 2024
744 
Net book value
At 31 December 2024
1,972 
At 31 December 2023
1,003 
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Lester Associates Limited Notes to the Accounts for the year ended 31 December 2024
5
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
6
Transactions with related parties
During the year the company entered into the following transactions with related parties: LS Engage Ltd: During the year the company charged £45,000 (2023 £75,000) to LS Engage Ltd for administrative services, a company in which S Kendrick is a director. The amount due from LS Engage Ltd at the end of the year was £NIL (2023 £18,000). Sybersolve Solutions Limited: During the year the company charged £10,000 (2023 £10,000) to Sybersove Solutions Limited for administrative services, a company in which S Kendrick is a director. The amount due from Sybersolve Solutions Limited at the end of the year was £12,000 (2023 £12,000). Lesters Consulting Limited: Lesters Consulting Limited, a company in which S Kendrick is a director, owes £1,500 (2023 £1,500) to the company.
7
Controlling party
The company is wholly owned by Lesters Consulting Limited, registered No. 08886016, registered office address and place of business: 105 Palewell Park, London SW14 8JJ
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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