Accounts filed on 31-10-2015

trueLeja Ltd T/A Nu Luk WheelsNI0394902015-10-31-451539-4822622734612427387250007250002734612427381760061516844494673944227698944155559775673213296610088726769360193000010319764868372478350267372478350267Basis of accounting The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). Turnover The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax. Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Hire purchase agreements Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis. Fixed Assets All fixed assets are initially recorded at cost. Financial Instruments Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Land & BuildingsReducing Balance0.0400Plant & MachineryReducing Balance0.1500Fixtures & FittingsReducing Balance0.1500Motor VehiclesReducing Balance0.2500EquipmentReducing Balance0.1500 Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit. 81736976960147768444891419334255578173697696014776844489141933425557Ordinary7250001725000725000Ordinary17250007250007250002016-01-25MrJ Pollocktruetruetruetruexbrli:sharesiso4217:GBPxbrli:pureLeja Ltd T/A Nu Luk Wheels2014-11-012015-10-31Leja Ltd T/A Nu Luk Wheels2013-11-012014-10-31Leja Ltd T/A Nu Luk Wheels2013-10-31Leja Ltd T/A Nu Luk Wheels2014-10-31Leja Ltd T/A Nu Luk Wheels2014-10-31Leja Ltd T/A Nu Luk Wheels2015-10-31 2016-01-27