REGISTERED NUMBER: 06938067 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

LH SERVICES LIMITED

Page

Company Information

1

Report of the Directors

2

Statement of Financial Position

3

to

4

Notes to the Financial Statements

5

to

6

DIRECTORS:

Mr L Hurst

Mrs R Hurst

REGISTERED OFFICE:

No 2 Grange Crescent

Urmston

Manchester

Lancashire

M41 9HU

REGISTERED NUMBER:

06938067 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

BANKERS:

HSBC UK

2-4 St Ann's Square

Manchester

M2 7HD

The directors present their report with the financial statements of the company for the year ended 31 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of is the supply and installation of ventilating and air conditioning systems.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 August 2024 to the date of this report.

The beneficial interests of the directors holding office at 31 July 2025 in the shares of the company, according to the register of directors' interests, were as follows:

31.7.25

1.8.24

Ordinary shares of £1 each

Mr L Hurst

3

3

Mrs R Hurst

2

2

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs R Hurst - Director

6 January 2026

FIXED ASSETS

Tangible assets

4

25,783

23,360

CURRENT ASSETS

Debtors

5

75,100

34,787

Cash at bank

173,580

222,309

248,680

257,096

CREDITORS

Amounts falling due within one year

6

(26,200

)

(39,178

)

NET CURRENT ASSETS

222,480

217,918

TOTAL ASSETS LESS CURRENT LIABILITIES

248,263

241,278

PROVISIONS FOR LIABILITIES

(4,899

)

(5,587

)

NET ASSETS

243,364

235,691

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

243,359

235,686

SHAREHOLDERS' FUNDS

243,364

235,691

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 6 January 2026 and were signed on its behalf by:

Mr L Hurst - Director

1.	STATUTORY INFORMATION

LH Services 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

3,546

284

52,708

5,869

62,407

Additions

-

-

28,777

-

28,777

Disposals

-

-

(52,708

)

-

(52,708

)

At 31 July 2025

3,546

284

28,777

5,869

38,476

DEPRECIATION

At 1 August 2024

3,463

284

30,242

5,058

39,047

Charge for year

21

-

3,597

270

3,888

Eliminated on disposal

-

-

(30,242

)

-

(30,242

)

At 31 July 2025

3,484

284

3,597

5,328

12,693

NET BOOK VALUE

At 31 July 2025

62

-

25,180

541

25,783

At 31 July 2024

83

-

22,466

811

23,360

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

32,005

26,955

Other debtors

43,095

7,832

75,100

34,787

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

-

32

Trade creditors

13,029

596

Taxation and social security

5,961

35,214

Other creditors

7,210

3,336

26,200

39,178

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr L Hurst.