Company registration number 3325927 (England and Wales)
LEEDS BUILDING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
LEEDS BUILDING SERVICES LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
LEEDS BUILDING SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
94,962
61,141
Current assets
Stocks
102,335
20,621
Debtors
4
143,693
214,748
Cash at bank and in hand
1,315,078
1,201,042
1,561,106
1,436,411
Creditors: amounts falling due within one year
5
(175,102)
(77,551)
Net current assets
1,386,004
1,358,860
Total assets less current liabilities
1,480,966
1,420,001
Provisions for liabilities
6
(17,559)
(8,893)
Net assets
1,463,407
1,411,108
Capital and reserves
Called up share capital
7
16
16
Capital redemption reserve
119
119
Profit and loss reserves
1,463,272
1,410,973
Total equity
1,463,407
1,411,108
LEEDS BUILDING SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 October 2025 and are signed on its behalf by:
A Sunderland
Director
Company registration number 3325927 (England and Wales)
LEEDS BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Leeds Building Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Cross Green Lane, Leeds, West Yorkshire, LS9 8LJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover is recognised upon the provision of services.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
15% reducing balance
Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
Computers
15% reducing balance
Motor vehicles
25% reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

LEEDS BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 July 2024
41,610
2,174
1,761
7,779
125,801
179,125
Additions
-
0
-
0
-
0
-
0
91,456
91,456
Disposals
-
0
-
0
-
0
-
0
(72,713)
(72,713)
At 30 June 2025
41,610
2,174
1,761
7,779
144,544
197,868
Depreciation and impairment
At 1 July 2024
38,617
1,695
1,731
6,614
69,328
117,985
Depreciation charged in the year
449
72
5
175
30,332
31,033
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(46,112)
(46,112)
At 30 June 2025
39,066
1,767
1,736
6,789
53,548
102,906
LEEDS BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
(Continued)
- 5 -
Carrying amount
At 30 June 2025
2,544
407
25
990
90,996
94,962
At 30 June 2024
2,994
479
30
1,165
56,473
61,141
Last year c/fwd depreciation
38,616
1,695
1,731
6,614
69,328
Differs from this year b/fwd by
1
-
-
-
-
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
117,616
130,468
Other debtors
23,022
83,210
Prepayments and accrued income
3,055
1,070
143,693
214,748
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
113,490
34,641
Corporation tax
284
-
0
Other taxation and social security
40,986
22,568
Accruals and deferred income
20,342
20,342
175,102
77,551
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
17,559
8,893
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
16
16
16
16
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