Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-310Activities of other holding companies not elsewhere classifiedfalse2024-04-010truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12111318 2024-04-01 2025-03-31 12111318 2023-04-01 2024-03-31 12111318 2025-03-31 12111318 2024-03-31 12111318 c:Director1 2024-04-01 2025-03-31 12111318 d:CurrentFinancialInstruments 2025-03-31 12111318 d:CurrentFinancialInstruments 2024-03-31 12111318 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12111318 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12111318 d:ShareCapital 2025-03-31 12111318 d:ShareCapital 2024-03-31 12111318 d:RetainedEarningsAccumulatedLosses 2025-03-31 12111318 d:RetainedEarningsAccumulatedLosses 2024-03-31 12111318 c:FRS102 2024-04-01 2025-03-31 12111318 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12111318 c:FullAccounts 2024-04-01 2025-03-31 12111318 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12111318 2 2024-04-01 2025-03-31 12111318 6 2024-04-01 2025-03-31 12111318 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 12111318









LEETCHEE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
LEETCHEE LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LEETCHEE LTD
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Leetchee Ltd for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Leetchee Ltd, as a body, in accordance with the terms of our engagement letter dated 31 October 2022Our work has been undertaken solely to prepare for your approval the financial statements of Leetchee Ltd and state those matters that we have agreed to state to the Board of Directors of Leetchee Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leetchee Ltd and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Leetchee Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Leetchee Ltd. You consider that Leetchee Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Leetchee Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Aquila Tax LLP
 
85 Great Portland Street
London
W1W 7LT
27 October 2025
Page 1

 
LEETCHEE LTD
REGISTERED NUMBER: 12111318

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 3 
60
60

  
60
60

Current assets
  

Debtors: amounts falling due within one year
 4 
12,842,411
8,945,555

Cash at bank and in hand
 5 
6,645
6,729

  
12,849,056
8,952,284

Creditors: amounts falling due within one year
 6 
(12,801,459)
(8,900,603)

Net current assets
  
 
 
47,597
 
 
51,681

Total assets less current liabilities
  
47,657
51,741

  

Net assets
  
47,657
51,741


Capital and reserves
  

Called up share capital 
  
300
300

Profit and loss account
  
47,357
51,441

  
47,657
51,741


The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 October 2025.



Page 2

 
LEETCHEE LTD
REGISTERED NUMBER: 12111318
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025


Katia Baruffolo
Director

The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
LEETCHEE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Going concern

The financial statements have been prepared on a going concern basis. The directors and shareholders have reasonable expectations that the company has adequate resources within the group to enable the company to continue in operational existence for the foreseeable future.

 
1.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
1.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


2.


Employees




The Company has no employees other than the Directors, who did not receive any remuneration (2024 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

Page 4

 
LEETCHEE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
60



At 31 March 2025
60





4.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
12,842,111
8,945,255

Other debtors
300
300

12,842,411
8,945,555



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
6,645
6,729

6,645
6,729



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
12,797,459
8,895,603

Accruals and deferred income
4,000
5,000

12,801,459
8,900,603


Page 5