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REGISTERED NUMBER: 10939707 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

LECOUNT MECHANICAL ENGINEERING LTD

LECOUNT MECHANICAL ENGINEERING LTD (REGISTERED NUMBER: 10939707)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LECOUNT MECHANICAL ENGINEERING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTOR: Mr J Lecount





REGISTERED OFFICE: 4 Sandpiper Close
Burton Latimer
Northamptonshire
NN15 5TF





REGISTERED NUMBER: 10939707 (England and Wales)





ACCOUNTANTS: Bewers Turner & Co LLP
Chartered Accountants
Portland House
11-13 Station Road
Kettering
Northamptonshire
NN15 7HH

LECOUNT MECHANICAL ENGINEERING LTD (REGISTERED NUMBER: 10939707)

BALANCE SHEET
31ST AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 59,730 65,747

CURRENT ASSETS
Stocks 3,000 1,500
Debtors 5 28,454 30,943
Cash at bank 94,726 48,778
126,180 81,221
CREDITORS
Amounts falling due within one year 6 99,906 65,793
NET CURRENT ASSETS 26,274 15,428
TOTAL ASSETS LESS CURRENT
LIABILITIES

86,004

81,175

CREDITORS
Amounts falling due after more than one
year

7

(3,000

)

(7,000

)

PROVISIONS FOR LIABILITIES (14,932 ) (16,437 )
NET ASSETS 68,072 57,738

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 67,972 57,638
SHAREHOLDERS' FUNDS 68,072 57,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2024 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.

LECOUNT MECHANICAL ENGINEERING LTD (REGISTERED NUMBER: 10939707)

BALANCE SHEET - continued
31ST AUGUST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th May 2025 and were signed by:





Mr J Lecount - Director


LECOUNT MECHANICAL ENGINEERING LTD (REGISTERED NUMBER: 10939707)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024


1. STATUTORY INFORMATION

Lecount Mechanical Engineering 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historic cost basis.

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 - 25% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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

Financial instruments
The company is party to only basic financial instruments such as cash, trade debtors and creditors, and bank loans. Instruments such as trade debtors and creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


LECOUNT MECHANICAL ENGINEERING LTD (REGISTERED NUMBER: 10939707)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024


2. ACCOUNTING POLICIES - continued
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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st September 2023 27,415 77,442 4,160 109,017
Additions 10,030 - - 10,030
At 31st August 2024 37,445 77,442 4,160 119,047
DEPRECIATION
At 1st September 2023 12,149 28,101 3,020 43,270
Charge for year 5,738 9,868 441 16,047
At 31st August 2024 17,887 37,969 3,461 59,317
NET BOOK VALUE
At 31st August 2024 19,558 39,473 699 59,730
At 31st August 2023 15,266 49,341 1,140 65,747

LECOUNT MECHANICAL ENGINEERING LTD (REGISTERED NUMBER: 10939707)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st September 2023 24,525
Transfer to ownership (24,525 )
At 31st August 2024 -
DEPRECIATION
At 1st September 2023 20,601
Transfer to ownership (20,601 )
At 31st August 2024 -
NET BOOK VALUE
At 31st August 2024 -
At 31st August 2023 3,924

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,776 21,983
Other debtors 3,678 8,960
28,454 30,943

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,000 4,000
Hire purchase contracts - 4,185
Trade creditors 36,917 15,317
Taxation and social security 24,964 7,745
Other creditors 34,025 34,546
99,906 65,793

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 3,000 7,000

LECOUNT MECHANICAL ENGINEERING LTD (REGISTERED NUMBER: 10939707)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024


8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts - 4,185

The hire purchase liabilities are secured against the assets to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1.00 100 100