Registration number: 15748665

Leonie Grace Limited

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 5

Leonie Grace Limited

Company Information

Director

Roshan Vijayan

Company secretary

Roshan Vijayan

Registered office

Charles Rippin & Turner Middlesex House 130 College Road Harrow Middlesex HA1 1BQ

Accountants

Charles Rippin & Turner Middlesex House 130 College Road Harrow Middlesex HA1 1BQ

Leonie Grace Limited

(Registration number: 15748665)
Abridged Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	59,201	7,402
Current assets
Cash at bank and in hand		75,526	14,101
Creditors: Amounts falling due within one year		(58,642)	(16,501)
Net current assets/(liabilities)		16,884	(2,400)
Total assets less current liabilities		76,085	5,002
Accruals and deferred income		(1,280)	(1,200)
Net assets		74,805	3,802
Capital and reserves
Called up share capital	5	1	1
Retained earnings		74,804	3,801
Shareholders' funds		74,805	3,802

For the financial year ending 31 May 2026 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 year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 July 2026
 

......................................... Roshan Vijayan Company secretary and director

Leonie Grace Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Charles Rippin & Turner
Middlesex House
130 College Road
Harrow
Middlesex
HA1 1BQ

These financial statements were authorised for issue by the director on 2 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Leonie Grace Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	12% Reducing method
Vehicles	12% Reducing method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Leonie Grace Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 June 2025	9,253	-	9,253
Additions	34,587	26,124	60,711
At 31 May 2026	43,840	26,124	69,964
Depreciation
At 1 June 2025	1,851	-	1,851
Charge for the year	5,778	3,134	8,912
At 31 May 2026	7,629	3,134	10,763
Carrying amount
At 31 May 2026	36,211	22,990	59,201
At 31 May 2025	7,402	-	7,402

5	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Share of £1 each	1	1	1	1