REGISTERED NUMBER: 00132129 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Lea Boxes Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S A Ball

REGISTERED OFFICE:

Unit 8, Sundon Business Park

Dencora Way

Luton

Bedfordshire

LU3 3HP

REGISTERED NUMBER:

00132129 (England and Wales)

ACCOUNTANTS:

Godfrey Laws & Co Limited

1 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

FIXED ASSETS

Tangible assets

4

205,493

210,396

CURRENT ASSETS

Stocks

26,254

27,726

Debtors

5

494,711

426,643

Cash at bank

285,608

457,710

806,573

912,079

CREDITORS

Amounts falling due within one year

6

408,507

505,849

NET CURRENT ASSETS

398,066

406,230

TOTAL ASSETS LESS CURRENT LIABILITIES

603,559

616,626

CREDITORS

Amounts falling due after more than one year

7

-

(14,798

)

PROVISIONS FOR LIABILITIES

(40,957

)

(40,175

)

NET ASSETS

562,602

561,653

CAPITAL AND RESERVES

Called up share capital

1,500

1,500

Capital redemption reserve

1,500

1,500

Other reserves

3,000

3,000

Retained earnings

556,602

555,653

SHAREHOLDERS' FUNDS

562,602

561,653

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 30 September 2025 and were signed by:

S A Ball - Director

1.	STATUTORY INFORMATION

Lea Boxes 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.

Motor Vehicles 25% on w.d.v.

Plant and Equipment 20% on w.d.v.

Fixtures and Fittings 20% on w.d.v.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

8,433

460,188

468,621

Additions

-

51,634

51,634

Disposals

-

(17,000

)

(17,000

)

At 30 June 2025

8,433

494,822

503,255

DEPRECIATION

At 1 July 2024

-

258,225

258,225

Charge for year

-

55,119

55,119

Eliminated on disposal

-

(15,582

)

(15,582

)

At 30 June 2025

-

297,762

297,762

NET BOOK VALUE

At 30 June 2025

8,433

197,060

205,493

At 30 June 2024

8,433

201,963

210,396

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

Plant and

machinery

etc

£

COST

At 1 July 2024

147,393

Transfer to ownership

(44,000

)

At 30 June 2025

103,393

DEPRECIATION

At 1 July 2024

77,584

Charge for year

12,352

Transfer to ownership

(35,951

)

At 30 June 2025

53,985

NET BOOK VALUE

At 30 June 2025

49,408

At 30 June 2024

69,809

5.

DEBTORS

30.6.25

30.6.24

£

£

Amounts falling due within one year:

Trade debtors

415,433

373,124

Other debtors

63,978

38,219

479,411

411,343

Amounts falling due after more than one year:

Other debtors

15,300

15,300

Aggregate amounts

494,711

426,643

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

14,798

24,105

Trade creditors

206,639

189,130

Taxation and social security

97,669

141,867

Other creditors

89,401

150,747

408,507

505,849

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

-

14,798

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25

30.6.24

£

£

S A Ball

Balance outstanding at start of year

(66,224

)

(86,193

)

Amounts advanced

129,278

153,459

Amounts repaid

(128,490

)

(133,490

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(65,436

)

(66,224

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S A Ball.

10.

CHARGES

A charge exists in relation to the rent deposit deed.