L.T.G. (Cheshire) Limited 30/06/2025 iXBRL

Company registration number: 6581727

L.T.G. (Cheshire) Limited

Unaudited filleted financial statements

30 June 2025

L.T.G. (Cheshire) Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

L.T.G. (Cheshire) Limited

Directors and other information


	Directors	J E McHugh


	Company number	6581727


	Registered office	Unit 6 Mersey Court Portside Industrial Estate
		Merseyton Road
		Ellesmere Port
		Cheshire
		CH65 3DZ


	Accountant	Hailwood & Co.
		392-394 Hoylake Road
		Moreton
		Wirral
		CH46 6DF

L.T.G. (Cheshire) Limited

Chartered accountant's report to the board of directors on the preparation of the

unaudited statutory financial statements of L.T.G. (Cheshire) Limited

Year ended 30 June 2025

As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 June 2025, as set out on pages 3 to 7.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Hailwood & Co.

Chartered Accountants

392-394 Hoylake Road

Moreton

Wirral

CH46 6DF

3 December 2025

L.T.G. (Cheshire) Limited

Statement of financial position

30 June 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	147,665		119,240
		_______		_______
			147,665		119,240

Current assets
Stocks		128,195		44,819
Debtors	6	51,749		46,514
Cash at bank and in hand		315,702		414,218
		_______		_______
		495,646		505,551
Creditors: amounts falling due
within one year	7	( 464,989)		( 494,826)
		_______		_______
Net current assets			30,657		10,725
			_______		_______
Total assets less current liabilities			178,322		129,965

Creditors: amounts falling due
after more than one year	8		-		( 10,475)

Provisions for liabilities			( 36,916)		( 29,810)

			_______		_______
Net assets			141,406		89,680
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			141,306		89,580
			_______		_______
Shareholders funds			141,406		89,680
			_______		_______

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

Directors responsibilities:

- The 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 03 December 2025 , and are signed on behalf of the board by:

J E McHugh

Director

Company registration number: 6581727

L.T.G. (Cheshire) Limited

Notes to the financial statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Unit 6 Mersey Court Portside Industrial Estate, Merseyton Road, Ellesmere Port, Cheshire, CH65 3DZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Office equipment	-	20 %	straight line
Motor vehicles	-	25 %	reducing balance
Fixtures and fittings	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 20 (2024: 23 ).

5. Tangible assets

	Plant and machinery	Office equipment	Motor vehicles	Fixtures and fittings	Total
	£	£	£	£	£
Cost
At 1 July 2024	112,449	17,283	165,158	11,712	306,602
Additions	49,736	-	34,290	-	84,026
Disposals	-	-	( 21,300)	-	( 21,300)
	_______	_______	_______	_______	_______
At 30 June 2025	162,185	17,283	178,148	11,712	369,328
	_______	_______	_______	_______	_______
Depreciation
At 1 July 2024	98,085	12,844	66,471	9,962	187,362
Charge for the year	16,025	1,297	31,682	350	49,354
Disposals	-	-	( 15,053)	-	( 15,053)
	_______	_______	_______	_______	_______
At 30 June 2025	114,110	14,141	83,100	10,312	221,663
	_______	_______	_______	_______	_______
Carrying amount
At 30 June 2025	48,075	3,142	95,048	1,400	147,665
	_______	_______	_______	_______	_______
At 30 June 2024	14,364	4,439	98,687	1,750	119,240
	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	45,620	40,385
Other debtors	6,129	6,129
	_______	_______
	51,749	46,514
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,484	10,247
Trade creditors	270,106	175,431
Corporation tax	7,510	12,575
Social security and other taxes	142,760	176,328
Other creditors	34,129	120,245
	_______	_______
	464,989	494,826
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	10,475
	_______	_______

9. Controlling party

The company is controlled by its directors whose names are disclosed in the directors report.

10. Directors' advances, credits and guarantees

All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.