REGISTERED NUMBER: 06484461 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2025

FOR

LEIGH CABLES DISTRIBUTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Heath

L Heath

O C Phillips

SECRETARY:

Mrs K Heath

REGISTERED OFFICE:

Unit 4 Lea Green Business Park

Eurolink

St Helens

Merseyside

WA9 4TR

REGISTERED NUMBER:

06484461 (England and Wales)

ACCOUNTANTS:

Hunter Healey Limited

Abacus House

450 Warrington Road

Culcheth

Warrington

Cheshire

WA3 5QX

FIXED ASSETS

Tangible assets

4

33,687

43,220

CURRENT ASSETS

Stocks

60,000

46,000

Debtors

5

971,149

1,206,532

Cash at bank and in hand

405,555

53,529

1,436,704

1,306,061

CREDITORS

Amounts falling due within one year

6

940,656

768,552

NET CURRENT ASSETS

496,048

537,509

TOTAL ASSETS LESS CURRENT LIABILITIES

529,735

580,729

CAPITAL AND RESERVES

Called up share capital

164

164

Capital redemption reserve

25

25

Retained earnings

529,546

580,540

529,735

580,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd October 2025 and were signed on its behalf by:

A Heath - Director

1.	STATUTORY INFORMATION

Leigh Cables Distribution Limited 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 reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

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 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.

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 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st March 2024

29,632

45,703

84,995

160,330

Additions

-

1,003

-

1,003

At 28th February 2025

29,632

46,706

84,995

161,333

DEPRECIATION

At 1st March 2024

20,943

36,290

59,877

117,110

Charge for year

2,172

2,084

6,280

10,536

At 28th February 2025

23,115

38,374

66,157

127,646

NET BOOK VALUE

At 28th February 2025

6,517

8,332

18,838

33,687

At 29th February 2024

8,689

9,413

25,118

43,220

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

920,940

1,161,494

Other debtors

50,209

45,038

971,149

1,206,532

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

754,856

577,808

Taxation and social security

177,802

182,914

Other creditors

7,998

7,830

940,656

768,552

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28th February 2025 and 29th February 2024:

2025

2024

£

£

A Heath

Balance outstanding at start of year

9,914

9,953

Amounts advanced

9,964

9,914

Amounts repaid

(9,914

)

(9,953

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,964

9,914

L Heath

Balance outstanding at start of year

9,910

9,955

Amounts advanced

9,965

9,910

Amounts repaid

(9,910

)

(9,955

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,965

9,910

Overdrawn directors' loan accounts are repaid within 9 months of the year end.