REGISTERED NUMBER: 05290076 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LEINSTER MOTOR ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Jeyabraba

Mrs R Jeyabraba

SECRETARY:

Mrs R Jeyabraba

REGISTERED OFFICE:

2A Leinster Avenue

East Sheen

London

SW14 7JP

REGISTERED NUMBER:

05290076 (England and Wales)

ACCOUNTANTS:

ANS Associates

15 Stapenhill Road

North Wembley

HA0 3JF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

17,199

17,210

17,199

17,210

CURRENT ASSETS

Stocks

46,471

42,888

Debtors

6

77,222

118,785

Cash at bank

107,886

58,170

231,579

219,843

CREDITORS

Amounts falling due within one year

7

139,569

140,993

NET CURRENT ASSETS

92,010

78,850

TOTAL ASSETS LESS CURRENT LIABILITIES

109,209

96,060

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

109,109

95,960

SHAREHOLDERS' FUNDS

109,209

96,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

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

S Jeyabraba - Director

1.	STATUTORY INFORMATION

Leinster Motor Engineering 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Furniture and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred trecognized recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

5,000

AMORTISATION

At 1 April 2024

and 31 March 2025

5,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Furniture

Plant and

and

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

51,590

13,110

3,250

67,950

Additions

-

2,210

1,200

3,410

At 31 March 2025

51,590

15,320

4,450

71,360

DEPRECIATION

At 1 April 2024

40,812

8,778

1,150

50,740

Charge for year

1,616

981

824

3,421

At 31 March 2025

42,428

9,759

1,974

54,161

NET BOOK VALUE

At 31 March 2025

9,162

5,561

2,476

17,199

At 31 March 2024

10,778

4,332

2,100

17,210

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,542

21,737

Other debtors

68,680

97,048

77,222

118,785

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

73,492

76,545

Taxation and social security

52,974

46,606

Other creditors

13,103

17,842

139,569

140,993

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

S Jeyabraba

Balance outstanding at start of year

45,000

-

Amounts advanced

30,000

45,000

Amounts repaid

(45,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,000

45,000

Mrs R Jeyabraba

Balance outstanding at start of year

45,000

-

Amounts advanced

30,000

45,000

Amounts repaid

(45,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,000

45,000

During the year, the company advanced a short-term loan of £60,000 to the directors. The loan bears Interest at a rate of 2.25% per annum and is repayable by 31 December 2025. Interest charged during the year was recognised in profit.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £44,000 (2024 - £226,000) were paid to the directors .

During the year the company paid rent for business premises amounting to £42,000 per annum. The property is owned by Mr S Jeyabraba and Mrs R Jeyabraba who are directors and shareholders of the company. The rent is charged in the ordinary course of business and on normal commercial terms.