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Registered number: 01337646 LESSITERS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
LESSITERS LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4 - 9
LESSITERS LIMITED REGISTERED NUMBER:01337646
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 758,457 |  | 843,765
Current assets |  |  |  |  |
Stocks | 5 | 821,289 |  | 531,838 |
Debtors: amounts falling due within one year | 6 | 1,992,024 |  | 2,032,692 |
Current asset investments |  | 106,088 |  | 101,434 |
Cash at bank and in hand |  | 1,388,135 |  | 1,176,800 |
|  | 4,307,536 |  | 3,842,764 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 8 | (1,143,691) |  | (853,708) |
Net current assets |  |  | 3,163,845 |  | 2,989,056
Total assets less current liabilities |  |  | 3,922,302 |  | 3,832,821
Creditors: amounts falling due after more than one year | 9 |  | - |  | (12,122)
Deferred tax | 10 |  | (170,250) |  | (196,690)
Net assets |  |  | 3,752,052 |  | 3,624,009
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 45,000 |  | 45,000
Capital redemption reserve |  |  | 5,000 |  | 5,000
Profit and loss account |  |  | 3,702,052 |  | 3,574,009
|  |  | 3,752,052 |  | 3,624,009
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
LESSITERS LIMITED REGISTERED NUMBER:01337646
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 November 2025.
Nadine Luder
Director
The notes on pages 4 to 9 form part of these financial statements. Page 2
LESSITERS LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 July 2023 | 45,000 | 5,000 | 3,434,895 | 3,484,895
Profit for the year | - | - | 279,114 | 279,114
Dividends: Equity capital | - | - | (140,000) | (140,000)
At 1 July 2024 | 45,000 | 5,000 | 3,574,009 | 3,624,009
Profit for the year | - | - | 268,043 | 268,043
Dividends: Equity capital | - | - | (140,000) | (140,000)
At 30 June 2025 | 45,000 | 5,000 | 3,702,052 | 3,752,052
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
LESSITERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Lessiters Limited is a private company, limited by shares, incorporated in England and Wales with its registered office and principal place of business at 61 London Road, Woolmer Green, Hertfordshire, SG3 6JE. The principal activity of the company continued to be that of the manufacture and wholesale of fine chocolates. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of goods supplied during the year, exclusive of Value Added Tax and trade discounts. Turnover is recognised when goods are dispatched.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives on the following bases: Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 10% - 25% straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures & fittings | - | 10% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income. Page 4
LESSITERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short term creditors are measured at the transaction price.
| 2.8 | Government grants
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.
| 2.9 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is £ Sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.10 | Dividends
Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
LESSITERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.11 | Leased assets: the company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.12 | Pensions
Defined contribution pension plan The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
| 2.13 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
3. | Employees
| The average monthly number of employees, including directors, during the year was 51 (2024 - 49).
Page 6
LESSITERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Plant & machinery | Motor vehicles | Fixtures & fittings | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 July 2024 | 3,189,447 | 103,954 | 650,429 | 3,943,830
| Additions | 57,210 | 29,896 | 3,309 | 90,415
| At 30 June 2025 | 3,246,657 | 133,850 | 653,738 | 4,034,245
| Depreciation |  |  |  |
| At 1 July 2024 | 2,497,485 | 40,911 | 561,669 | 3,100,065
| Charge for the year on owned assets | 135,453 | 23,235 | 17,035 | 175,723
| At 30 June 2025 | 2,632,938 | 64,146 | 578,704 | 3,275,788
| Net book value |  |  |  |
| At 30 June 2025 | 613,719 | 69,704 | 75,034 | 758,457
| At 30 June 2024 | 691,962 | 63,043 | 88,760 | 843,765
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 821,289 | 531,838
Page 7
LESSITERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 878,290 | 852,293
| Amounts owed by group undertakings | 1,000,144 | 1,095,588
| Other debtors | 44,065 | 32,181
| Prepayments | 69,525 | 52,630
|  | 1,992,024 | 2,032,692
7. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unlisted investments | 106,088 | 101,434
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 260,283 | 159,522
| Amounts owed to group undertakings | 110,000 | 110,000
| Taxation and social security | 384,705 | 248,050
| Obligations under finance lease and hire purchase contracts | - | 5,784
| Other creditors | 324,449 | 260,925
| Accruals and deferred income | 64,254 | 69,427
|  | 1,143,691 | 853,708
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | - | 12,122
Page 8
LESSITERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 196,690
| Release to Statement of Comprehensive Income | (26,440)
| At end of year | 170,250
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 170,250 | 196,690
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 45,000 (2024 - 45,000) Ordinary shares of £1 each | 45,000 | 45,000
12. | Related party transactions
| The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.
13. | Controlling party
The directors regard Lessiters Holdings Limited as the ultimate parent undertaking.
Page 9