ACCOUNTS - Final Accounts

Share capital

Shares classified as equity

Caseware UK (AP4) 2016.0.208 2016.0.208 2017-06-302017-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalseNo description of principal activityfalse2016-07-01 SC261668 2016-07-01 2017-06-30 SC261668 2015-07-01 2016-06-30 SC261668 2017-06-30 SC261668 2016-06-30 SC261668 c:CompanySecretary1 2016-07-01 2017-06-30 SC261668 c:Director1 2016-07-01 2017-06-30 SC261668 c:RegisteredOffice 2016-07-01 2017-06-30 SC261668 d:CurrentFinancialInstruments 2017-06-30 SC261668 d:CurrentFinancialInstruments 2016-06-30 SC261668 d:CurrentFinancialInstruments d:WithinOneYear 2017-06-30 SC261668 d:CurrentFinancialInstruments d:WithinOneYear 2016-06-30 SC261668 d:ShareCapital 2017-06-30 SC261668 d:ShareCapital 2016-06-30 SC261668 d:RetainedEarningsAccumulatedLosses 2017-06-30 SC261668 d:RetainedEarningsAccumulatedLosses 2016-06-30 SC261668 c:OrdinaryShareClass1 2016-07-01 2017-06-30 SC261668 c:OrdinaryShareClass1 2017-06-30 SC261668 c:FRS102 2016-07-01 2017-06-30 SC261668 c:AuditExempt-NoAccountantsReport 2016-07-01 2017-06-30 SC261668 c:FullAccounts 2016-07-01 2017-06-30 SC261668 c:PrivateLimitedCompanyLtd 2016-07-01 2017-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC261668

LEJ LIMITED

directors report and FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2017

LEJ LIMITED

COMPANY INFORMATION

Director	Mr F J Esposito


Company secretary	Mr F Mudie


Registered number	SC261668


Registered office	61 Lorne Street
	Dundee
	Tayside
	DD2 3HE


Accountants	EQ Accountants LLP
	14 City Quay
	Dundee
	DD1 3JA

LEJ LIMITED

REGISTERED NUMBER: SC261668

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2017

		2017		2016
		£		£


Current assets
Stocks		417,738		417,738
		417,738		417,738
Creditors: amounts falling due within one year	4	(23,329)		(21,583)
Net current assets			394,409		396,155
Total assets less current liabilities			394,409		396,155

Net assets			394,409		396,155

Capital and reserves
Called up share capital	6	6
Profit and loss account	394,403	396,149
	394,409	396,155

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 March 2018.

Mr F J Esposito

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

LEJ LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2017

1.	General information

LEJ Limited is a private company, limited by shares, domiciled in Scotland with registration number SC261668. The registered office is 61 Lorne Street, Dundee, Tayside, DD2 3HE.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first outbasis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.3

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

Employees

The average monthly number of employees, including directors, during the year was 1 (2016 - 1).

4.	Creditors: Amounts falling due within one year
		2017	2016
		£	£

Trade creditors	819	-
Other taxation and social security	385	643
Other creditors	22,125	20,940
	23,329	21,583

Page 2

LEJ LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2017

Allotted, called up and fully paid

6 Ordinary shares of £1 each	6	6

6.	Controlling party

The company's ultimate parent undertaking is F J Esposito Limited, a company incorporated and registered in Scotland with registration number SC074183.

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