Company registration number: 00621124
Unaudited financial statements
for the year ended 31 March 2025
for
E Leather & Sons Limited
Pages for filing with the Registrar
Company registration number: 00621124
E Leather & Sons Limited
Balance sheet
as at 31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 51,110 51,110
51,110 51,110
Current assets
Debtors 28,422 28,422
Cash at bank and in hand 12,140 12,602
40,562 41,024
Creditors: amounts falling due within one
year 		(6,540) (6,540)
Net current assets 34,022 34,484
Total assets less current liabilities 85,132 85,594
NET ASSETS 85,132 85,594
Capital and reserves
Called up share capital 5,000 5,000
Other reserves 23,500 23,500
Profit and loss account 56,632 57,094
TOTAL EQUITY 85,132 85,594
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 00621124
E Leather & Sons Limited
Balance sheet - continued
as at 31 March 2025
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 and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 31 December 2025 and signed on its behalf by:
Mr J Savage, Director
31 December 2025
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E Leather & Sons Limited
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
E Leather & Sons Limited is a private company registered in England and Wales. Its registered number is 00621124. The company is limited by shares. Its registered office is Brooklands, Manor Road, Sheffield, South Yorkshire, S26 5PD.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property -
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
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E Leather & Sons Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
4 Tangible fixed assets
Land and
buildings
£
Cost
At 1 April 2024 51,110
At 31 March 2025 51,110
Depreciation
At 31 March 2025 -
Net book value
At 31 March 2025 51,110
At 31 March 2024 51,110
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