REGISTERED NUMBER: 02815786 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Lilleker Bros. Ltd.

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

M J Ralton

T Himsworth

SECRETARY:

T Himsworth

REGISTERED OFFICE:

Rowan House

Mountenoy Road

Rotherham

South Yorkshire

S60 2AJ

REGISTERED NUMBER:

02815786 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Chancery Court

34 West Street

Retford

Nottinghamshire

DN22 6ES

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lilleker Bros. Ltd. for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lilleker Bros. Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lilleker Bros. Ltd. and state those matters that we have agreed to state to the Board of Directors of Lilleker Bros. Ltd., as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lilleker Bros. Ltd. and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lilleker Bros. Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lilleker Bros. Ltd.. You consider that Lilleker Bros. Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lilleker Bros. Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Chancery Court

34 West Street

Retford

Nottinghamshire

DN22 6ES

19 September 2025

FIXED ASSETS

Tangible assets

4

374,599

359,719

CURRENT ASSETS

Stocks

48,215

183,199

Debtors

5

1,494,297

1,330,433

Cash at bank and in hand

1,613,093

961,730

3,155,605

2,475,362

CREDITORS

Amounts falling due within one year

6

1,904,236

1,125,321

NET CURRENT ASSETS

1,251,369

1,350,041

TOTAL ASSETS LESS CURRENT LIABILITIES

1,625,968

1,709,760

CREDITORS

Amounts falling due after more than one year

7

(82,598

)

(92,793

)

PROVISIONS FOR LIABILITIES

(93,490

)

(89,674

)

NET ASSETS

1,449,880

1,527,293

CAPITAL AND RESERVES

Called up share capital

666

666

Capital redemption reserve

333

333

Retained earnings

1,448,881

1,526,294

1,449,880

1,527,293

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

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 19 September 2025 and were signed on its behalf by:

M J Ralton - Director

T Himsworth - Director

1.	STATUTORY INFORMATION

Lilleker Bros. 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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost and Straight line over 5 - 10 years

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks and amount recoverable on contracts

Stocks are stated at lower of cost and net realisable value. Cost comprises the cost of materials and labour together with appropriate overheads.

Amounts recoverable in respect of contract are recognised when and to the extent the company obtains the right to consideration. The right to consideration is assessment by considering the stage of completion of the contract.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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

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

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 26 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

31,953

301,942

250,625

130,387

714,907

Additions

-

36,433

31,390

12,279

80,102

At 31 May 2025

31,953

338,375

282,015

142,666

795,009

DEPRECIATION

At 1 June 2024

29,528

176,721

24,254

124,685

355,188

Charge for year

833

19,283

41,986

3,120

65,222

At 31 May 2025

30,361

196,004

66,240

127,805

420,410

NET BOOK VALUE

At 31 May 2025

1,592

142,371

215,775

14,861

374,599

At 31 May 2024

2,425

125,221

226,371

5,702

359,719

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,419,507

1,274,098

Amounts owed by group undertakings

1,406

-

Other debtors

73,384

56,335

1,494,297

1,330,433

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

32,282

31,552

Trade creditors

1,245,163

854,556

Taxation and social security

568,844

142,529

Other creditors

57,947

96,684

1,904,236

1,125,321

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

82,598

92,793

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

32,282

31,552

Between one and five years

82,598

92,793

114,880

124,345

Non-cancellable

operating leases

2025

2024

£

£

Within one year

20,276

20,277

Between one and five years

28,007

48,284

48,283

68,561

9.	SECURED DEBTS

Hire purchase contracts totalling £114,880 (2024: £124,345) are secured by the assets that the contracts relate to.

10.	EVENTS IN THE ACCOUNTING PERIOD

As at the 25th October 2024 ownership of the parent company, Lilleker Bros. (Holdings) Limited, transferred to an employee ownership trust.