REGISTERED NUMBER: 09390640 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

LEPANTO CONSULTANCY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

H de Salis

Mrs I M de Salis

REGISTERED OFFICE:

29 The Plot

Trent

Sherborne

Dorset

DT9 4ST

REGISTERED NUMBER:

09390640 (England and Wales)

ACCOUNTANTS:

Neuhoff & Co

Chartered Accountants

Claydons Barns

11 Towcester Road

Whittlebury

Northamptonshire

NN12 8XU

FIXED ASSETS

Tangible assets

4

-

1,730

CURRENT ASSETS

Debtors

5

20,528

20,279

Investments

6

83,905

70,905

Cash at bank

59,319

58,124

163,752

149,308

CREDITORS

Amounts falling due within one year

7

(35,542

)

(37,443

)

NET CURRENT ASSETS

128,210

111,865

TOTAL ASSETS LESS CURRENT LIABILITIES

128,210

113,595

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

128,209

113,594

SHAREHOLDERS' FUNDS

128,210

113,595

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

H de Salis - Director

1.	STATUTORY INFORMATION

Lepanto Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities including trade debtors and creditors and investments in non-puttable ordinary shares.

Investments in ordinary shares are valued at fair value through the Profit and Loss Account after initial recognition, unless a reliable fair value is not available.If a reliable fair value is not available such investments are valued at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

and 31 January 2025

27,733

DEPRECIATION

At 1 February 2024

26,003

Charge for year

1,730

At 31 January 2025

27,733

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

1,730

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

20,528

20,279

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

33,905

30,905

Unlisted investments

50,000

40,000

83,905

70,905

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

27,672

31,173

Other creditors

7,870

6,270

35,542

37,443