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Registered Number: 04557784
England and Wales

 

 

 

LEYDEN KIRBY ASSOCIATES LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Registered Number 04557784
Registered Office Unit 29 Eton Business Park
Eton Hill Road
Radcliffe
Manchester
M26 2ZS
Accountants Houghtons
Chartered Certified Accountants
3 Buckingham Road West
Heaton Moor
Stockport
SK4 4AZ
Bankers The Co-operative Bank PLC



1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 September 2024
Directors
The directors who served the company throughout the year were as follows:
PJ Leyden
CR Leyden
Statement of directors' responsibilities
The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.



This report was approved by the board and signed on its behalf by:


----------------------------------
CR Leyden
Director

Date approved: 25 June 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 30,747    28,212 
Investments 4 37,251    37,251 
67,998    65,463 
Current assets      
Debtors 5 263,639    202,597 
Cash at bank and in hand 24,746    26,502 
288,385    229,099 
Creditors: amount falling due within one year 6 (194,419)   (132,598)
Net current assets 93,966    96,501 
 
Total assets less current liabilities 161,964    161,964 
Net assets 161,964    161,964 
 

Capital and reserves
     
Called up share capital 7 85    85 
Share premium account 8 27,993    27,993 
Capital Redemption Reserve 9 35    35 
Profit and loss account 133,851    133,851 
Shareholders' funds 161,964    161,964 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 25 June 2025 and were signed on its behalf by:


-------------------------------
CR Leyden
Director
3
General Information
Leyden Kirby Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 04557784, registration address Unit 29 Eton Business Park, Eton Hill Road, Radcliffe, Manchester, M26 2ZS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover represents amounts chargeable net of Value Added Tax, in respect of management services to group companies.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
Taxation
Corporation tax payable is provided on taxable profits at the current rates.
Deferred taxation
Deferred tax is provided in full in respect of material taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures and Fittings 10% Straight Line
Computer Equipment 25% Straight Line
Operating leases
Rentals payable under operating leases are charged in the income statement on a straight line basis over the lease term.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Investments held as fixed assets are shares in group undertakings and participating interests Note 16 provides further details of undertakings.
Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees


Average number of employees during the year was 6 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 9,332    6,132    48,161    38,967    102,592 
Additions 251      4,521    8,901    13,673 
Disposals        
At 30 September 2024 9,583    6,132    52,682    47,868    116,265 
Depreciation
At 01 October 2023 8,532    6,132    29,551    30,165    74,380 
Charge for year 329      5,268    5,541    11,138 
On disposals        
At 30 September 2024 8,861    6,132    34,819    35,706    85,518 
Net book values
Closing balance as at 30 September 2024 722      17,863    12,162    30,747 
Opening balance as at 01 October 2023 800      18,610    8,802    28,212 


4.

Investments

Cost Investments in group undertakings   Total
  £   £
At 01 October 2023 37,251    37,251 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 September 2024 37,251    37,251 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 2,576    3,034 
Other Debtors 261,063    199,563 
263,639    202,597 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 58,228    38,881 
Taxation and Social Security 31,138    34,084 
Other Creditors 105,053    59,633 
194,419    132,598 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
85 Ordinary shares of £1.00 each 85    85 
85    85 

8.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 27,993    27,993 
27,993    27,993 

9.

Capital Redemption Reserve

2024
£
  2023
£
Capital Redemption Reserve b/fwd 35    35 
35    35 

10.

Related Party Transactions

The company is party to a composite guarantee to secure banking facilities to Leyden Kirby Associates Limited and its subsidiaries (Group Companies).

11.

Operating Lease Commitments

As at 30 September 2024 the company had annual committments under non-cancellable operating leases as follows:
Operating leases which expire: 2024
£
 2023
£
Land and buildings within one year
Land and buildings within two and five years56,200 56,200 
Other within one year4,153 28,000 
Other within two and five years44,153 20,330 

12.

Details of Undertakings

Details of Investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
Undertaking   Proportion of voting rights and shares held %
£
LK Remediate Limited Ordinary Shares 100 
LK Assure Limited Ordinary Shares 97 
LK Energy Solutions Limited Ordinary Shares 95 
LK Consult Limited Ordinary Shares 78 
Mbed Architects Ltd Ordinary Shares 51 
4