Company Registration No. 03707482 (England and Wales)
Lester Associates Limited
Unaudited accounts
for the year ended 31 December 2025
Lester Associates Limited
Unaudited accounts
Contents
Lester Associates Limited
Company Information
for the year ended 31 December 2025
Company Number
03707482 (England and Wales)
Registered Office
105 Palewell Park
London
SW14 8JJ
United Kingdom
Lester Associates Limited
Statement of financial position
as at 31 December 2025
Tangible assets
1,852
1,972
Cash at bank and in hand
33,913
80,137
Creditors: amounts falling due within one year
(83,915)
(93,658)
Net current assets
34,364
33,232
Called up share capital
100
100
Profit and loss account
36,116
35,104
Shareholders' funds
36,216
35,204
For the year ending 31 December 2025 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 24 September 2026 and were signed on its behalf by
Spencer Kendrick
Director
Company Registration No. 03707482
Lester Associates Limited
Notes to the Accounts
for the year ended 31 December 2025
Lester Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 03707482. The registered office is 105 Palewell Park, London, SW14 8JJ, United Kingdom.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.3% Straight Line Method
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Tangible fixed assets
Total
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Lester Associates Limited
Notes to the Accounts
for the year ended 31 December 2025
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Transactions with related parties
During the year the company entered into the following transactions with related parties:
LS Engage Ltd: During the year the company charged £45,000 (2023 £75,000) to LS Engage Ltd for administrative services, a company in which S Kendrick is a director. The amount due from LS Engage Ltd at the end of the year was £NIL (2023 £18,000).
Sybersolve Solutions Limited: During the year the company charged £10,000 (2023 £10,000) to Sybersove Solutions Limited for administrative services, a company in which S Kendrick is a director. The amount due from Sybersolve Solutions Limited at the end of the year was £12,000 (2023 £12,000).
Lesters Consulting Limited: Lesters Consulting Limited, a company in which S Kendrick is a director, owes £1,500 (2023 £1,500) to the company.
The company is wholly owned by Lesters Consulting Limited, registered No. 08886016, registered office address and place of business: 105 Palewell Park, London SW14 8JJ
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Average number of employees
During the year the average number of employees was 4 (2024: 4).