Company No: 13227867 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	K O'Brien
	L Roberts

REGISTERED OFFICE	6 Vale Road
	Tunbridge Wells
	Kent
	TN1 1BP
	United Kingdom

COMPANY NUMBER

13227867 (England and Wales)

ACCOUNTANT	S&W Partners (South East) Limited
	Brockbourne House
	77 Mount Ephraim
	Royal Tunbridge Wells
	TN4 8BS

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	15,174		18,967
		15,174		18,967
Current assets
Stocks		13,000		12,000
Debtors	4	257,904		247,871
Cash at bank and in hand		2,223		5,074
		273,127		264,945
Creditors: amounts falling due within one year	5	( 225,404)		( 218,782)
Net current assets		47,723		46,163
Total assets less current liabilities		62,897		65,130
Creditors: amounts falling due after more than one year	6	( 3,025)		( 11,997)
Provision for liabilities	7	( 2,460)		( 3,183)
Net assets		57,412		49,950
Capital and reserves
Called-up share capital	8	200		200
Profit and loss account		57,212		49,750
Total shareholders' funds		57,412		49,950

For the financial year ending 31 March 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 financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Leigh Roberts Limited (registered number: 13227867) were approved and authorised for issue by the Board of Directors on 06 December 2025. They were signed on its behalf by:

L Roberts Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Leigh Roberts Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 6 Vale Road, Tunbridge Wells, Kent, TN1 1BP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Leigh Roberts Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Turnover is recognised at the point of sale.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	11		11

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 April 2024	119,042		119,042
At 31 March 2025	119,042		119,042
Accumulated depreciation
At 01 April 2024	100,075		100,075
Charge for the financial year	3,793		3,793
At 31 March 2025	103,868		103,868
Net book value
At 31 March 2025	15,174		15,174
At 31 March 2024	18,967		18,967

4. Debtors

	2025		2024
	£		£
Amounts owed by connected companies	245,448		237,146
Other debtors	12,456		10,725
	257,904		247,871

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	8,960		12,914
Amounts owed to directors	156,106		158,953
Accruals and deferred income	6,200		5,891
Corporation tax	32,720		22,799
Other taxation and social security	19,966		16,245
Other creditors	1,452		1,980
	225,404		218,782

The amounts owed to directors above are interest free and repayable on demand.

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

	2025		2024
	£		£
Bank loans	3,025		11,997

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 3,183)		( 3,631)
Credited to the Statement of Income and Retained Earnings	723		448
At the end of financial year	( 2,460)		( 3,183)

The deferred taxation balance is made up as follows:

	2025		2024
	£		£
Accelerated capital allowances	( 2,460)		( 3,183)

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary A Shares shares of £ 1.00 each	100		100
100 Ordinary B Shares shares of £ 1.00 each	100		100
	200		200

Both Ordinary A and Ordinary B shares have full rights regarding voting, payment of dividends and distributions.

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Balance brought forward	9,218		2,831
Advances to directors	55,238		44,387
Repayments in the year	(52,000)		(38,000)
Balance carried forward	12,456		9,218

Loans to directors are repayable on demand.