2024-01-01 2024-12-31 false No description of principal activity Acting Office - Tax and Accounts 1.0 SC536101 bus:FullAccounts 2024-01-01 2024-12-31 SC536101 bus:Micro-entities 2024-01-01 2024-12-31 SC536101 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC536101 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC536101 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC536101 2024-01-01 2024-12-31 SC536101 2024-12-31 SC536101 bus:RegisteredOffice 2024-01-01 2024-12-31 SC536101 core:WithinOneYear 2024-12-31 SC536101 core:AfterOneYear 2024-12-31 SC536101 2023-01-01 SC536101 bus:Director1 2024-01-01 2024-12-31 SC536101 bus:Director1 2024-12-31 SC536101 bus:Director1 2023-01-01 2023-12-31 SC536101 bus:CompanySecretary1 2024-01-01 2024-12-31 SC536101 bus:LeadAgentIfApplicable 2024-01-01 2024-12-31 SC536101 2023-01-01 2023-12-31 SC536101 2023-12-31 SC536101 core:WithinOneYear 2023-12-31 SC536101 core:AfterOneYear 2023-12-31 SC536101 bus:EntityAccountantsOrAuditors 2023-01-01 2023-12-31 SC536101 core:MotorVehicles 2024-01-01 2024-12-31 SC536101 core:MotorVehicles 2024-12-31 SC536101 core:MotorVehicles 2023-12-31 SC536101 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 SC536101 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 SC536101 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 SC536101 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 SC536101 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-12-31 SC536101 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 SC536101 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 SC536101 core:Non-currentFinancialInstruments 2024-12-31 SC536101 core:Non-currentFinancialInstruments 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC536101
Scotland
Unaudited Financial Statements
for the year ended 31 December 2024
for
LEYE ENTERPRISES LIMITED

LEYE ENTERPRISES LIMITED ###### Statement of Financial Position As at 31 December 2024
|  | £ | 2024 £ |  | £ | 2023 £
--- | --- | --- | --- | --- | --- | ---
Fixed assets |  |  | 66,642 |  |  | 75,292
Current assets |  | 3,092 |  |  | 8,871 |
Creditors: amount falling due within one year |  | (30,946) |  |  | (45,340) |
Net current assets/(liabilities) |  |  | (27,854) |  |  | (36,469)
Total assets less current liabilities |  |  | 38,788 |  |  | 38,823
Creditors: amount falling due after more than one year |  |  | (18,966) |  |  | (28,107)
Net assets/(liabilities) |  |  | 19,822 |  |  | 10,716
Capital and reserves |  |  | 19,822 |  |  | 10,716
For the year ended 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 of its accounts 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 accounts. The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. Signed on behalf of the board of directors:
---------------------------------- Scott Leye Director
Date approved: 11 February 2026 1

LEYE ENTERPRISES LIMITED ###### Notes to the Accounts For the year ended 31 December 2024
Statutory Information Leye Enterprises Limited is a private limited company, limited by shares, domiciled in Scotland, registration number SC536101, registration address 7 Academy Road, Fraserburgh, AB43 9LE, Scotland. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016). Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Going Concern The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. Cost of sales Tangible fixed assets 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:
Motor Vehicles | 25 % Reducing Balance
Fishing Boat | 9% Reducing Balance
Dividends Proposed dividends are only included as liabilities in the financial statements when their payment has been approved by the shareholders prior to the balance sheet date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
2. | Average number of employees Average number of employees during the year was 1 (2023: 1).
2