Logic Aluminium Systems Limited

	Page
Company Information	1
Directors' Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5
Statement of Changes in Equity	6
Notes to the Financial Statements	7—10

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Company No. 4977560

Directors' Report For The Year Ended 31 October 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 October 2025.

Directors

The directors who held office during the year were as follows:

Mr Murray Pullen

Mrs Joanne Donaghy

Mr Gary Keen

Mr Richard McKenzie

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

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

On behalf of the board

Mr Murray Pullen

Director

17 December 2025

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Logic Aluminium Systems Limited

Accountant's Report

For The Year Ended 31 October 2025

Accountant's Report

Report to the directors on the preparation of the unaudited statutory accounts of Logic Aluminium Systems Limited For The Year Ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Logic Aluminium Systems Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Logic Aluminium Systems Limited , as a body, in accordance with the terms of our engagement letter dated 01 January 2017. Our work has been undertaken solely to prepare for your approval the accounts of Logic Aluminium Systems Limited and state those matters that we have agreed to state to the directors of Logic Aluminium Systems Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Logic Aluminium Systems Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Logic Aluminium Systems Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Logic Aluminium Systems Limited . You consider that Logic Aluminium Systems Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Logic Aluminium Systems Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

GH Ravenwood FCCA

17 December 2025

Ravenwood Business Solutions Limited

Sherbrook Enterprise

100 Sherbrook Road

Nottingham

NG5 6AB

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Logic Aluminium Systems Limited

Profit and Loss Account

For The Year Ended 31 October 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		6,757,773	5,477,213
Cost of sales		(5,734,225 )	(4,304,628 )

GROSS PROFIT		1,023,548	1,172,585

Administrative expenses		(603,304 )	(651,677 )

OPERATING PROFIT		420,244	520,908
Loss on disposal of fixed assets		(7,003 )	(8,912 )
Other interest receivable and similar income		3,623	-
Interest payable and similar charges		(12,092 )	(12,308 )

PROFIT BEFORE TAXATION		404,772	499,688
Tax on Profit	4	(75,423 )	(136,739 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		329,349	362,949

The notes on pages 7 to 10 form part of these financial statements.

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Logic Aluminium Systems Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		278,099		89,394

			278,099		89,394
CURRENT ASSETS
Stocks	6	389,838		326,372
Debtors	7	1,454,008		1,367,230
Cash at bank and in hand		198,764		184,464

		2,042,610		1,878,066
Creditors: Amounts Falling Due Within One Year	8	(1,097,518 )		(968,369 )

NET CURRENT ASSETS (LIABILITIES)			945,092		909,697

TOTAL ASSETS LESS CURRENT LIABILITIES			1,223,191		999,091

Creditors: Amounts Falling Due After More Than One Year	9		(126,630 )		(58,665 )

NET ASSETS			1,096,561		940,426

CAPITAL AND RESERVES
Called up share capital	11		99		99
Profit and Loss Account			1,096,462		940,327

SHAREHOLDERS' FUNDS			1,096,561		940,426

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Murray Pullen

Director

17 December 2025

The notes on pages 7 to 10 form part of these financial statements.

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Logic Aluminium Systems Limited

Statement of Changes in Equity

For The Year Ended 31 October 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 November 2023	99	844,171	844,270
Profit for the year and total comprehensive income	-	362,949	362,949

Dividends paid	-	(206,798)	(206,798)
Purchase of own shares	-	(60,000 )	(60,000)
Share capital reduction	-	5	5

As at 31 October 2024 and 1 November 2024	99	940,327	940,426


Profit for the year and total comprehensive income	-	329,349	329,349

Dividends paid	-	(173,214)	(173,214)

As at 31 October 2025	99	1,096,462	1,096,561

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Logic Aluminium Systems Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Logic Aluminium Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 4977560 . The registered office is Unit 3 Benneworth Close, Hucknall, Nottingham, NG15 6EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	33% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Logic Aluminium Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

36Average number of employees, including directors, during the year was: 36 (2024: 30)

4. Tax on Profit

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	75,423	136,739


Total tax charge for the period			75,423	136,739


			2025	2024
			£	£
Profit before tax			404,772	499,688

Breakdown of tax charge is:
Tax on profit at 25% (UK standard rate)			101,193	124,922
Goodwill/depreciation not allowed for tax			16,840	9,128
Expenses not deductible for tax purposes			1,386	2,689
Capital allowances			(43,996 )	-

Total tax charge for the period			75,423	136,739

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Logic Aluminium Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	57,180	117,553	12,805	187,538
Additions	93,812	160,141	2,113	256,066
Disposals	-	(16,599 )	-	(16,599 )

As at 31 October 2025	150,992	261,095	14,918	427,005

Depreciation
As at 1 November 2024	42,093	44,299	11,752	98,144
Provided during the period	3,285	56,598	475	60,358
Disposals	-	(9,596 )	-	(9,596 )

As at 31 October 2025	45,378	91,301	12,227	148,906

Net Book Value
As at 31 October 2025	105,614	169,794	2,691	278,099

As at 1 November 2024	15,087	73,254	1,053	89,394

6. Stocks

	2025	2024
	£	£
Materials	23,308	18,056
Work in progress	366,530	308,316

	389,838	326,372

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,366,396	1,304,558
Prepayments and accrued income	7,167	8,167
VAT	80,445	54,505

	1,454,008	1,367,230

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	46,401	16,034
Trade creditors	918,834	717,269
Bank loans and overdrafts	11,341	10,000
Corporation tax	75,423	136,739
Other taxes and social security	41,391	30,100
Other creditors	4,128	38,474
Accruals and deferred income	-	19,753

	1,097,518	968,369

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Logic Aluminium Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	126,630	51,998
Bank loans	-	6,667

	126,630	58,665

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	46,401	16,034
Later than one year and not later than five years	126,630	51,998

	173,031	68,032

	173,031	68,032

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	99	99

12. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	173,214	206,798

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