Left Design Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC386475 (Scotland)

LEFT DESIGN LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Cruickshank

C S Tsang

REGISTERED OFFICE:

21 Dougalston Gardens South

Milngavie

Glasgow

G62 6HS

REGISTERED NUMBER:

SC386475 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

323

594

CURRENT ASSETS

Debtors

5

1,672

255

Cash at bank

11,514

14,494

13,186

14,749

CREDITORS

Amounts falling due within one year

6

16,690

9,430

NET CURRENT (LIABILITIES)/ASSETS

(3,504

)

5,319

TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,181

)

5,913

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(3,281

)

5,813

SHAREHOLDERS' FUNDS

(3,181

)

5,913

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

C S Tsang - Director

1.	STATUTORY INFORMATION

Left Design 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.

Turnover

Turnover represents services provided in the year, net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company makes contributions to the personal pension schemes of the company's directors. Contributions payable to these pension schemes are charged to profit or loss in the period to which they relate.

Going concern

The directors have prepared the accounts on a going concern basis despite there being net liabilities at the balance sheet date as the directors are the company's main creditor and they will not seek repayment of their loans until the company has sufficient funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

2,034

DEPRECIATION

At 1 November 2024

1,440

Charge for year

271

At 31 October 2025

1,711

NET BOOK VALUE

At 31 October 2025

323

At 31 October 2024

594

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

1,450

255

Tax recoverable

222

-

1,672

255

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Directors' loan accounts

15,790

8,218

Taxation and social security

-

222

Other creditors

900

990

16,690

9,430

7.	RELATED PARTY DISCLOSURES

At the year end the company's directors had provided the company with interest free loans of £15,790 (2024, £8,218). There are no fixed repayment terms for these loans.