Logan Louw Leroux Limited

Logan Louw Leroux Limited
Contents Page
For the year ended 31 March 2026

Company Information	1
Directors' Report	2
Statement of Financial Position	3
Notes to the Financial Statements	4

Logan Louw Leroux Limited
Company Information
For the year ended 31 March 2026

Directors	Ian James Dove Alida Cornelia Dove
Registered Number	06153717
Registered Office	4 Woodcote Way Caversham Reading Berkshire RG4 7HE
Secretary	Alida Cornelia Dove

1

Logan Louw Leroux Limited
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2026.

Principal activities

Principal activity of the company during the financial year was of engineering services.

Directors

The directors who served the company throughout the year were as follows:

Ian James Dove

Alida Cornelia Dove

This report was approved by the board and signed on its behalf by:

----------------------------------
Ian James Dove
Director

Date approved: 21 September 2026

2

Logan Louw Leroux Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Current assets
Debtors	4	933	380
Cash at bank and in hand		40,000	50,216
		40,933	50,596
Creditors: amount falling due within one year	5	(1,208)	(8,512)
Net current assets		39,725	42,084

Total assets less current liabilities		39,725	42,084
Accruals and deferred income		-	(384)
Provisions for liabilities	6	1,997	1,622
Net assets		41,722	43,322

Capital and reserves
Called up share capital		100	100
Profit and loss account		41,622	43,222
Shareholders' funds		41,722	43,322

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.
The directors acknowledge 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 21 September 2026 and were signed on its behalf by:

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Ian James Dove
Director

3

Logan Louw Leroux Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Logan Louw Leroux Limited is a private company, limited by shares, registered in England and Wales, registration number 06153717, registration address 4 Woodcote Way , Caversham, Reading, Berkshire , RG4 7HE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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.

Financial statements

The company did not trade during the year and its administrative expenses were met from its own cash resources. At 31 March 2026 the company held cash at bank of £40,001 and had net assets of £41,722, against total liabilities falling due within one year of £1,208. The company has no external borrowings.

Accordingly, the directors continue to adopt the going concern basis of accounting in preparing these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

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

Computer Equipment

3 years Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	376	376
Additions	-	-
Disposals	-	-
At 31 March 2026	376	376
Depreciation
At 01 April 2025	376	376
Charge for year	-	-
On disposals	-	-
At 31 March 2026	376	376
Net book values
Closing balance as at 31 March 2026	-	-
Opening balance as at 01 April 2025	-	-

4.

Debtors: amounts falling due within one year

	2026 £	2025 £
Prepayments & Accrued Income	601	48
Tax Recoverable	332	332
	933	380

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Accrued Expenses	384	-
Directors' Current Accounts	824	8,512
	1,208	8,512

6.

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	(1,997)		(1,622)
	(1,997)		(1,622)

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