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Company Registration No. 09424244 (England and Wales)
LETO 2 LIMITED Accounts for the year ended 28 February 2026
LETO 2 LIMITED Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
LETO 2 LIMITED Company Information for the year ended 28 February 2026
Director
Valeriya Tolstousova
Company Number
09424244 (England and Wales)
Registered Office
167-169 Great Portland Street London W1W 5PF England
Accountants
ABN Accounting Limited 167-169 Great Portland Street 5th Floor London W1W 5PF
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LETO 2 LIMITED Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investment property
4
3,970,650 
3,970,650 
Current assets
Debtors
5
817,593 
775,792 
Cash at bank and in hand
760,652 
524,282 
1,578,245 
1,300,074 
Creditors: amounts falling due within one year
6
(762,229)
(674,584)
Net current assets
816,016 
625,490 
Total assets less current liabilities
4,786,666 
4,596,140 
Creditors: amounts falling due after more than one year
7
(3,917,270)
(3,919,360)
Net assets
869,396 
676,780 
Capital and reserves
Called up share capital
8
1,000 
1,000 
Profit and loss account
868,396 
675,780 
Shareholders' funds
869,396 
676,780 
For the year ending 28 February 2026 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 July 2026 and were signed on its behalf by
Valeriya Tolstousova Director Company Registration No. 09424244
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LETO 2 LIMITED Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
LETO 2 LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09424244. The registered office is 167-169 Great Portland Street, London, W1W 5PF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2026 
£ 
Fair value at 1 March 2025
3,970,650 
At 28 February 2026
3,970,650 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
817,593 
775,792 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
29,698 
40,600 
Trade creditors
666,226 
549,094 
Taxes and social security
64,205 
82,790 
Accruals
2,100 
2,100 
762,229 
674,584 
- 5 -
LETO 2 LIMITED Notes to the Accounts for the year ended 28 February 2026
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Loans from directors
3,917,270 
3,919,360 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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