IRIS Accounts Production v25.3.0.601 11532862 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11532862 2024-08-31 11532862 2025-08-31 11532862 2024-09-01 2025-08-31 11532862 2023-08-31 11532862 2023-09-01 2024-08-31 11532862 2024-08-31 11532862 ns15:EnglandWales 2024-09-01 2025-08-31 11532862 ns14:PoundSterling 2024-09-01 2025-08-31 11532862 ns10:Director1 2024-09-01 2025-08-31 11532862 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11532862 ns10:SmallEntities 2024-09-01 2025-08-31 11532862 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11532862 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 11532862 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 11532862 ns10:FullAccounts 2024-09-01 2025-08-31 11532862 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 11532862 ns10:OrdinaryShareClass2 2024-09-01 2025-08-31 11532862 ns10:Director2 2024-09-01 2025-08-31 11532862 ns10:RegisteredOffice 2024-09-01 2025-08-31 11532862 ns5:CurrentFinancialInstruments 2025-08-31 11532862 ns5:CurrentFinancialInstruments 2024-08-31 11532862 ns5:ShareCapital 2025-08-31 11532862 ns5:ShareCapital 2024-08-31 11532862 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 11532862 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 11532862 ns5:PlantMachinery 2024-09-01 2025-08-31 11532862 ns5:MotorVehicles 2024-09-01 2025-08-31 11532862 ns5:PlantMachinery 2024-08-31 11532862 ns5:MotorVehicles 2024-08-31 11532862 ns5:PlantMachinery 2025-08-31 11532862 ns5:MotorVehicles 2025-08-31 11532862 ns5:PlantMachinery 2024-08-31 11532862 ns5:MotorVehicles 2024-08-31 11532862 ns5:CurrentFinancialInstruments 2024-09-01 2025-08-31 11532862 ns5:AcceleratedTaxDepreciationDeferredTax 2025-08-31 11532862 ns5:AcceleratedTaxDepreciationDeferredTax 2024-08-31 11532862 ns5:DeferredTaxation 2024-08-31 11532862 ns5:DeferredTaxation 2024-09-01 2025-08-31 11532862 ns5:DeferredTaxation 2025-08-31 11532862 ns10:OrdinaryShareClass1 2025-08-31 11532862 ns10:OrdinaryShareClass2 2025-08-31

REGISTERED NUMBER: 11532862 (England and Wales)

| L & C Walsh Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

L & C Walsh Limited (Registered number: 11532862)

Contents of the Financial Statements

for the year ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

L & C Walsh Limited

Company Information

for the year ended 31 August 2025

| DIRECTORS: | C Walsh

| L Walsh

| REGISTERED OFFICE: | Kymin

| Bull Hill

| Darwen

| Lancashire

| BB3 2TT

| REGISTERED NUMBER: | 11532862 (England and Wales)

| ACCOUNTANTS: | McMillan & Co LLP

| Chartered Accountants

| 28 Eaton Avenue

| Matrix Office Park

| Buckshaw Village

| Chorley

| Lancashire

| PR7 7NA

L & C Walsh Limited (Registered number: 11532862)

Balance Sheet

31 August 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 12,626 |  | 14,901 |  |

CURRENT ASSETS

Debtors | 5 | 15,313 |  | 47,102 |  |

Cash at bank and in hand | 193,242 |  | 147,189 |  |

208,555 |  | 194,291 |  |

CREDITORS

Amounts falling due within one year | 6 | 189,743 |  | 188,536 |  |

NET CURRENT ASSETS | 18,812 |  | 5,755 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 31,438 |  | 20,656 |  |

PROVISIONS FOR LIABILITIES | 7 | 2,399 |  | 2,831 |  |

NET ASSETS | 29,039 |  | 17,825 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 29,037 |  | 17,823 |  |

SHAREHOLDERS' FUNDS | 29,039 |  | 17,825 |  |

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

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

L & C Walsh Limited (Registered number: 11532862)

Balance Sheet - continued

31 August 2025

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 28 October 2025 and were signed on its behalf by:

L Walsh - Director

L & C Walsh Limited (Registered number: 11532862)

Notes to the Financial Statements

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| L & C Walsh 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.

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

| The amounts in the financial statements have been rounded to the nearest £1.

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 | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

| 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.

L & C Walsh Limited (Registered number: 11532862)

Notes to the Financial Statements - continued

for the year ended 31 August 2025

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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

Plant and | Motor |

machinery | vehicles | Totals |

| £ | £ | £

| COST

| At 1 September 2024 | 20,125 |  | 11,800 |  | 31,925 |  |

| Additions | 734 |  | - |  | 734 |  |

| At 31 August 2025 | 20,859 |  | 11,800 |  | 32,659 |  |

| DEPRECIATION

| At 1 September 2024 | 11,861 |  | 5,163 |  | 17,024 |  |

| Charge for year | 1,350 |  | 1,659 |  | 3,009 |  |

| At 31 August 2025 | 13,211 |  | 6,822 |  | 20,033 |  |

| NET BOOK VALUE

| At 31 August 2025 | 7,648 |  | 4,978 |  | 12,626 |  |

| At 31 August 2024 | 8,264 |  | 6,637 |  | 14,901 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 15,313 |  | 47,102 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Corporation tax | 3,063 |  | 444 |  |

| Social security and other taxes | 419 |  | 199 |  |

| VAT | 1,361 |  | - |  |

| Directors' current accounts | 183,650 |  | 186,713 |  |

| Accrued expenses | 1,250 |  | 1,180 |  |

189,743 |  | 188,536 |  |

L & C Walsh Limited (Registered number: 11532862)

Notes to the Financial Statements - continued

for the year ended 31 August 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

| Included within other creditors is the directors' loan account of £183,650 (2024: £186,713) which is unsecured, interest free and has no fixed repayment terms.

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax

| Accelerated capital allowances | 2,399 |  | 2,831 |  |

Deferred tax |

| £

| Balance at 1 September 2024 | 2,831 |  |

| Provided during year | (432 | ) |

| Balance at 31 August 2025 | 2,399 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

2 |  | 2 |  |

9. | RELATED PARTY DISCLOSURES

| In the opinion of the directors the company is controlled by the directors.