Leon's Kitchen Ltd

Leon's Kitchen Ltd
Contents Page
For the Period 17 June 2024 to 30 June 2025

Balance sheet	1
Notes to the financial statements	2

Leon's Kitchen Ltd
Balance Sheet
As at 30 June 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	24,995
		24,995
Current assets
Stocks		5,773
Debtors		58,969
Cash at bank and in hand		81,683
		146,425
Creditors: amount falling due within one year		(157,048)
Net current assets		(10,623)

Total assets less current liabilities		14,372
Net assets		14,372

Capital and reserves
Called up share capital		100
Profit and loss account		14,272
Shareholders' funds		14,372

For the period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 18 May 2026 and were signed by:

-------------------------------
Sarah Adardour
Director

1

Leon's Kitchen Ltd
Notes to the Abridged Financial Statements
For the Period 17 June 2024 to 30 June 2025

General Information

Leon's Kitchen Ltd is a private company, limited by shares, registered in England and Wales, registration number 15783858, registration address C/O Prysm Financial Francis Barber House, 9 Gough Square London, EC4A 3DG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

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:

Plant and Machinery	20% Straight Line
Motor Vehicles	20% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 7.

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 17 June 2024	-	-	-
Additions	18,250	12,499	30,749
Disposals	-	-	-
At 30 June 2025	18,250	12,499	30,749
Depreciation
At 17 June 2024	-	-	-
Charge for period	3,567	2,187	5,754
On disposals	-	-	-
At 30 June 2025	3,567	2,187	5,754
Net book values
Closing balance as at 30 June 2025	14,683	10,312	24,995
Opening balance as at 17 June 2024	-	-	-

2

Registered Number: 15783858
England and Wales
LEON'S KITCHEN LTD

Abridged Accounts

Period of accounts Start date: 17 June 2024 End date: 30 June 2025