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REGISTERED NUMBER: 06285107 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

LEA BUILDING SERVICES LTD

LEA BUILDING SERVICES LTD (REGISTERED NUMBER: 06285107)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LEA BUILDING SERVICES LTD

Company Information
for the Year Ended 30 June 2023







DIRECTOR: R Johnston





REGISTERED OFFICE: Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Wirral
CH62 4UE





REGISTERED NUMBER: 06285107 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

LEA BUILDING SERVICES LTD (REGISTERED NUMBER: 06285107)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 83,595 93,885

CURRENT ASSETS
Stocks 8,414 10,925
Debtors 5 74,422 81,617
Cash at bank 24,961 5,620
107,797 98,162
CREDITORS
Amounts falling due within one year 6 62,291 74,615
NET CURRENT ASSETS 45,506 23,547
TOTAL ASSETS LESS CURRENT
LIABILITIES

129,101

117,432

CREDITORS
Amounts falling due after more than one year 7 45,873 45,202
NET ASSETS 83,228 72,230

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 10 83,226 72,228
SHAREHOLDERS' FUNDS 83,228 72,230

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 15 November 2023 and were signed by:





R Johnston - Director


LEA BUILDING SERVICES LTD (REGISTERED NUMBER: 06285107)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

LEA BUILDING SERVICES LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 10% on reducing balance pro rata

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

LEA BUILDING SERVICES LTD (REGISTERED NUMBER: 06285107)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 231,299
DEPRECIATION
At 1 July 2022 137,414
Charge for year 10,290
At 30 June 2023 147,704
NET BOOK VALUE
At 30 June 2023 83,595
At 30 June 2022 93,885

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2022 126,378
Transfer to ownership (108,722 )
At 30 June 2023 17,656
DEPRECIATION
At 1 July 2022 49,803
Charge for year 1,430
Transfer to ownership (46,448 )
At 30 June 2023 4,785
NET BOOK VALUE
At 30 June 2023 12,871
At 30 June 2022 76,575

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 74,422 81,617

LEA BUILDING SERVICES LTD (REGISTERED NUMBER: 06285107)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 10,000 13,964
Hire purchase contracts 2,288 12,242
Trade creditors 26,181 23,699
Taxation and social security 23,646 24,558
Other creditors 176 152
62,291 74,615

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans 19,167 29,167
Hire purchase contracts - 2,288
Other creditors 26,706 13,747
45,873 45,202

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.23 30.6.22
£    £   
Hire purchase contracts 2,288 14,530

The hire purchase creditor is secured on the assets to which it relates.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
2 Ordinary Shares £1 2 2

10. RESERVES
Retained
earnings
£   

At 1 July 2022 72,228
Profit for the year 58,748
Dividends (47,750 )
At 30 June 2023 83,226

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors at the year end is an amount of £26,706 (2022: £13,747) owed to the director Mr R Johnston.

During the year dividends of £47,750 were paid to Mr R Johnston and Mrs A Johnston.

LEA BUILDING SERVICES LTD (REGISTERED NUMBER: 06285107)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is deemed to be Mr R and Mrs A M Johnston by virtue of their 100% ownership of the issued share capital.