LEON ESTATES & MANAGEMENT LTD


Director	LLESHI, Leonardo


Registered Address	69 Lavender Place
	Ilford
	IG1 2BG


Registered Number	13363744 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
ASSETS
Fixed assets
Tangible assets	3		1,637,617		1,114,192
			1,637,617		1,114,192
Current assets
Debtors		1,200		16,000
Cash at bank and in hand		17,718		4,535
		18,918		20,535
			18,918		20,535
			1,656,535		1,134,727
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital			1		1
Profit and loss account			3,823		(19,545)
			3,824		(19,544)
Liabilities
Creditors amounts falling due within one year	4		439,845		316,405
Creditors amounts falling due after one year	5		1,212,866		837,866
			1,656,535		1,134,727

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 November 2025, and are signed on its behalf by:

LLESHI, Leonardo
Director
Registered Company No. 13363744

LEON ESTATES & MANAGEMENT LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Land and buildings	1

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 May 24	1,141,949	1,141,949
Additions	539,968	539,968
At 30 April 25	1,681,917	1,681,917
Depreciation and impairment
At 01 May 24	27,757	27,757
Charge for year	16,543	16,543
At 30 April 25	44,300	44,300
Net book value
At 30 April 25	1,637,617	1,637,617
At 30 April 24	1,114,192	1,114,192

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	14,001	14,001
Bank borrowings and overdrafts	421,016	302,404
Taxation and social security	4,578	-
Accrued liabilities and deferred income	250	-
Total	439,845	316,405

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,212,866	837,866
Total	1,212,866	837,866