IRIS Accounts Production v25.4.12.37 SC261668 director 1.7.24 30.6.25 30.6.25 0 0 false true false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC261668 2024-06-30 SC261668 2025-06-30 SC261668 2024-07-01 2025-06-30 SC261668 2023-06-30 SC261668 2023-07-01 2024-06-30 SC261668 2024-06-30 SC261668 ns15:Scotland 2024-07-01 2025-06-30 SC261668 ns14:PoundSterling 2024-07-01 2025-06-30 SC261668 ns10:Director1 2024-07-01 2025-06-30 SC261668 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC261668 ns10:SmallEntities 2024-07-01 2025-06-30 SC261668 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC261668 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC261668 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC261668 ns10:FullAccounts 2024-07-01 2025-06-30 SC261668 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 SC261668 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC261668 ns5:CurrentFinancialInstruments 2025-06-30 SC261668 ns5:CurrentFinancialInstruments 2024-06-30 SC261668 ns5:ShareCapital 2025-06-30 SC261668 ns5:ShareCapital 2024-06-30 SC261668 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC261668 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC261668 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 SC261668 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 SC261668 ns10:OrdinaryShareClass1 2025-06-30

REGISTERED NUMBER: SC261668 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

LEJ Limited

LEJ Limited (Registered number: SC261668)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

LEJ Limited

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | F J Esposito

| REGISTERED OFFICE: | 61 Lorne Street

| Dundee

| DD2 3HE

| REGISTERED NUMBER: | SC261668 (Scotland)

| ACCOUNTANTS: | HMR Consulting Limited

| Kirk Farm Cottage

| Lundie

| Dundee

| Angus

| DD2 5NW

| SOLICITORS: | BTO Solicitors LLP

| One Edinburgh Quay

| 133 Fountainbridge

| Edinburgh

| EH3 9QG

LEJ Limited (Registered number: SC261668)

Statement of Financial Position

30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 544,377 |  | 539,609 |  |

Debtors | 4 | 2,783 |  | 776 |  |

Cash at bank | 4,111 |  | 4,320 |  |

551,271 |  | 544,705 |  |

CREDITORS

Amounts falling due within one year | 5 | 175,487 |  | 168,831 |  |

NET CURRENT ASSETS | 375,784 |  | 375,874 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 375,784 |  | 375,874 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 6 |  | 6 |  |

Retained earnings | 375,778 |  | 375,868 |  |

SHAREHOLDERS' FUNDS | 375,784 |  | 375,874 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 March 2026 and were signed by:

F J Esposito - Director

LEJ Limited (Registered number: SC261668)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| LEJ Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

| Stocks

| Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

| At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit and loss.

| Interest income

| Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

3. | EMPLOYEES

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

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 2,441 |  | 373 |  |

| Other debtors | 342 |  | 403 |  |

2,783 |  | 776 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 1,958 |  | 302 |  |

| Amounts owed to group undertakings | 158,519 |  | 153,519 |  |

| Other creditors | 15,010 |  | 15,010 |  |

175,487 |  | 168,831 |  |

LEJ Limited (Registered number: SC261668)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 6 | Ordinary shares | £1 | 6 |  | 6 |  |

7. | ULTIMATE PARENT UNDERTAKING

| The company's ultimate parent undertaking is F. J. Esposito Limited, a company incorporated and registered in Scotland with number SC074183.