| Registered Number:SC418744 |
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
For the year ended 31 March 2025
Leith House Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Leith House Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
6,979
8,241
2
100,000
115,000
3
121,979
108,241
| Trade and other receivables |
33,355
29,547
4
70,062
| Cash and cash equivalents |
98,076
127,623
103,417
| Trade and other payables: amounts falling due within one |
| year |
(55,652)
(61,904)
5
47,765
65,719
Net current assets
| Total assets less current liabilities |
187,698
156,006
| Trade and other payables: amounts falling due after more |
| than one year |
(46,055)
(42,015)
6
145,683
Net assets
109,951
100
100
145,583
109,851
145,683
109,951
Shareholders' funds
| For the year ended 31 March 2025 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 15 December 2025 and were signed by: |
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For the year ended 31 March 2025
Leith House Ltd
Statement of Financial Position Continued
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Leith House Ltd
Notes to the Financial Statements
Statutory Information
| Leith House Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC418744. |
6 Cambridge Avenue
Edinburgh
EH6 5AP
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Land and buildings
Plant and machinery
Motor vehicles
Fixtures and fittings
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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For the year ended 31 March 2025
Leith House Ltd
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
45,279
10,549
16,000
18,730
158
158
-
-
18,730
16,000
10,707
45,437
| Provision for depreciation and impairment |
37,038
7,596
14,399
15,043
Charge for year
1,420
467
400
553
38,458
8,063
14,799
15,596
3,134
1,201
2,644
6,979
3,687
1,601
2,953
8,241
| 3. Investments held as fixed assets |
100,000
100,000
15,000
15,000
115,000
115,000
115,000
115,000
100,000
100,000
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For the year ended 31 March 2025
Leith House Ltd
Notes to the Financial Statements Continued
| 4. Trade and other receivables |
2024
2025
29,547
33,355
| The debtors above include the following amounts falling due after more than one year: |
29,547
29,023
| Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment. |
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
| Taxation and social security |
28,242
27,928
33,662
27,724
61,904
55,652
| 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. |
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
24,383
28,748
17,632
17,307
42,015
46,055
| 7. Average number of persons employed |
During the year the average number of employees was 2 (2024 : 2)
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