REGISTERED NUMBER: 02633983 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

LECS (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D A Cooper

Mr P D Hill

Mr J Bentley

Mr L Dean

Mr M Ford

REGISTERED OFFICE:

Archer House

Britland Estate

Northbourne Road

Eastbourne

East Sussex

BN22 8PW

REGISTERED NUMBER:

02633983 (England and Wales)

ACCOUNTANTS:

Dominic Hill Associates Limited

Archer House

Britland Estate

Northbourne Road

Eastbourne

BN22 8PW

FIXED ASSETS

Tangible assets

4

12,274

12,418

CURRENT ASSETS

Debtors

5

550,432

509,128

Cash at bank and in hand

235,362

129,967

785,794

639,095

CREDITORS

Amounts falling due within one year

6

257,063

201,282

NET CURRENT ASSETS

528,731

437,813

TOTAL ASSETS LESS CURRENT LIABILITIES

541,005

450,231

CREDITORS

Amounts falling due after more than one year

7

10,466

20,687

NET ASSETS

530,539

429,544

CAPITAL AND RESERVES

Called up share capital

800

800

Retained earnings

529,739

428,744

SHAREHOLDERS' FUNDS

530,539

429,544

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr J Bentley - Director

Mr D A Cooper - Director

1.	STATUTORY INFORMATION

LECS (UK) Ltd 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

27,713

Additions

3,949

At 31 July 2025

31,662

DEPRECIATION

At 1 August 2024

15,295

Charge for year

4,093

At 31 July 2025

19,388

NET BOOK VALUE

At 31 July 2025

12,274

At 31 July 2024

12,418

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

293,152

230,935

Amounts owed by group undertakings

-

6,924

Other debtors

257,280

271,269

550,432

509,128

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,778

4,824

Trade creditors

26,137

10,599

Taxation and social security

224,448

176,359

Other creditors

1,700

9,500

257,063

201,282

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,466

20,687

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

10,466

20,687

8.	ULTIMATE CONTROLLING PARTY