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REGISTERED NUMBER: 02332435 (England and Wales)












Financial Statements

for the Year Ended 30 September 2024

for

Lee Sanitation Limited

Lee Sanitation Limited (Registered number: 02332435)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lee Sanitation Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: J W Brownlee
J Golsby
K M Sutcliffe
J D Barker





REGISTERED OFFICE: Unit 2 Diddenham Court
Lambwood Hill
Grazeley
Reading
Berkshire
RG7 1JQ





BUSINESS ADDRESS: Wharf Road
Fenny Compton
Warwickshire
CV47 2FE





REGISTERED NUMBER: 02332435 (England and Wales)





ACCOUNTANTS: Campbell Parker
Unit 2 Diddenham Court
Lambwood Hill
Grazeley
Reading
Berkshire
RG7 1JQ

Lee Sanitation Limited (Registered number: 02332435)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,434 24,578

CURRENT ASSETS
Stocks 375,332 379,911
Debtors 5 118,684 93,295
Cash at bank and in hand 37,147 45,018
531,163 518,224
CREDITORS
Amounts falling due within one year 6 247,333 217,821
NET CURRENT ASSETS 283,830 300,403
TOTAL ASSETS LESS CURRENT LIABILITIES 302,264 324,981

CREDITORS
Amounts falling due after more than one
year

7

(11,323

)

(21,543

)

PROVISIONS FOR LIABILITIES 9 (2,580 ) (4,670 )
NET ASSETS 288,361 298,768

CAPITAL AND RESERVES
Called up share capital 10 100,000 100,000
Retained earnings 11 188,361 198,768
SHAREHOLDERS' FUNDS 288,361 298,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Lee Sanitation Limited (Registered number: 02332435)

Balance Sheet - continued
30 September 2024


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 Board of Directors and authorised for issue on 14 May 2025 and were signed on its behalf by:





J W Brownlee - Director


Lee Sanitation Limited (Registered number: 02332435)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Lee Sanitation Limited is a private company, limited by shares, registered in England and Wales, and is a wholly owned subsidiary of Pump Technology Limited. 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.
Plant and machinery - 25% on reducing balance
Fixture,Fittings, Office Equip - 25% on reducing balance

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

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.

Foreign currencies
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 transaction. Exchange differences are taken into account in arriving at the operating result.

Lee Sanitation Limited (Registered number: 02332435)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 the profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixture,Fittings,
Plant and Office
machinery Equip Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 74,247 55,700 129,947
DEPRECIATION
At 1 October 2023 65,866 39,503 105,369
Charge for year 2,096 4,048 6,144
At 30 September 2024 67,962 43,551 111,513
NET BOOK VALUE
At 30 September 2024 6,285 12,149 18,434
At 30 September 2023 8,381 16,197 24,578

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 92,066 80,921
Amounts owed by group undertakings 14,439 -
Prepayments 12,179 12,374
118,684 93,295

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts (see note 8) 10,234 9,979
Trade creditors 149,133 151,493
Amounts owed to group undertakings 1,656 4,484
Corporation Tax - 885
Social security and other taxes 7,655 43,114
VAT 38,897 -
Other creditors 918 1,316
Accruals 38,840 6,550
247,333 217,821

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans (see note 8) 11,323 21,543

Lee Sanitation Limited (Registered number: 02332435)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. LOANS

An analysis of the maturity of loans is given below:

30.9.24 30.9.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,234 9,979

Amounts falling due between one and two years:
Bank loans - 1-2 years 11,323 21,543

The bank loan is a Government Bounce Back Loan repayable over 5 years and 100% guaranteed by the Government.

9. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax
Accelerated capital allowances 2,580 4,670

Deferred
tax
£   
Balance at 1 October 2023 4,670
Provided during year (2,090 )
Balance at 30 September 2024 2,580

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100,000 Ordinary £1.00 100,000 100,000

11. RESERVES
Retained
earnings
£   

At 1 October 2023 198,768
Deficit for the year (10,407 )
At 30 September 2024 188,361

12. OTHER FINANCIAL COMMITMENTS

Total future minimum payments under non-cancellable operating leases £30,302 (2023 - £49,310)

Lee Sanitation Limited (Registered number: 02332435)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

13. ULTIMATE CONTROLLING PARTY

The controlling party is Balclutha Holdings Limited.

The ultimate controlling party is J W Brownlee.

As a consequence of a like for like exchange of shares held by the former individual owners of Pump Technology Limited and a simultaneous Group reorganisation the company's immediate parent company changed on the 21st February 2024 to Balclutha Holdings Limited.

The ultimate controlling party remained unchanged.