REGISTERED NUMBER: 01207329 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

E & A LEECH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Leech

Mrs A A Leech

SECRETARY:

Mrs A A Leech

REGISTERED OFFICE:

96 Wood Walk

Wombwell

Barnsley

S73 0NE

REGISTERED NUMBER:

01207329 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Tangible assets

4

4,527

5,567

CURRENT ASSETS

Debtors

5

3,012

164

Cash at bank

11,296

35,593

14,308

35,757

CREDITORS

Amounts falling due within one year

6

12,312

21,094

NET CURRENT ASSETS

1,996

14,663

TOTAL ASSETS LESS CURRENT LIABILITIES

6,523

20,230

CREDITORS

Amounts falling due after more than one year

7

(438

)

(5,628

)

PROVISIONS FOR LIABILITIES

8

(860

)

(1,058

)

NET ASSETS

5,225

13,544

CAPITAL AND RESERVES

Called up share capital

9

3,046

3,046

Capital redemption reserve

10

1,754

1,754

Retained earnings

10

425

8,744

SHAREHOLDERS' FUNDS

5,225

13,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

Mrs A A Leech - Director

1.	STATUTORY INFORMATION

E & A Leech 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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

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

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

12,270

12,600

24,870

DEPRECIATION

At 1 May 2024

11,526

7,777

19,303

Charge for year

75

965

1,040

At 30 April 2025

11,601

8,742

20,343

NET BOOK VALUE

At 30 April 2025

669

3,858

4,527

At 30 April 2024

744

4,823

5,567

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,620

-

Other debtors

258

-

Tax

-

164

VAT

134

-

3,012

164

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,189

5,061

Trade creditors

-

3,502

Social security and other taxes

-

858

VAT

-

2,663

Directors' current accounts

5,469

7,435

Accrued expenses

1,654

1,575

12,312

21,094

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

438

5,189

Bank loans - 2-5 years

-

439

438

5,628

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

860

1,058

Deferred

tax

£

Balance at 1 May 2024

1,058

Provided during year

(198

)

Balance at 30 April 2025

860

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3,800

Ordinary

£1

2,546

2,546

500

Ordinary B

£1

500

500

500

Ordinary C

£1

-

-

3,046

3,046

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 May 2024

8,744

1,754

10,498

Deficit for the year

(1,919

)

(1,919

)

Dividends

(6,400

)

(6,400

)

At 30 April 2025

425

1,754

2,179