LHE Design Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14468302

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,772		1,851
Investments	5		6,333		-

			8,105		1,851
CURRENT ASSETS
Debtors	6	42,906		5,951
Cash at bank and in hand		25,786		46,399

		68,692		52,350
Creditors: Amounts Falling Due Within One Year	7	(50,431 )		(36,173 )

NET CURRENT ASSETS (LIABILITIES)			18,261		16,177

TOTAL ASSETS LESS CURRENT LIABILITIES			26,366		18,028

NET ASSETS			26,366		18,028

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			26,166		17,828

SHAREHOLDERS' FUNDS			26,366		18,028

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LHE Design Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christian Cowling

Director

13 January 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

LHE Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14468302 .

The address of its registered office is:

6 Houndiscombe Road

Plymouth

Devon

PL4 6HH

United Kingdom

The principal place of business is:

18 Vapron Road

Mannamead

Plymouth

Devon

PL3 5NJ

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Fixtures & Fittings	25% Reducing Balance
Office Equipment	25% Reducing Balance

2.4. Taxation

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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LHE Design Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Pensions

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Office Equipment	Total
	£	£	£
Cost
As at 1 December 2024	1,036	1,541	2,577
Additions	300	180	480

As at 30 November 2025	1,336	1,721	3,057

Depreciation
As at 1 December 2024	259	467	726
Provided during the period	250	309	559

As at 30 November 2025	509	776	1,285

Net Book Value
As at 30 November 2025	827	945	1,772

As at 1 December 2024	777	1,074	1,851

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LHE Design Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Investments

	Listed
	£
Cost or Valuation
As at 1 December 2024	-
Additions	6,333

As at 30 November 2025	6,333

Provision
As at 1 December 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	6,333

As at 1 December 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	31,598	5,951
Other debtors	11,308	-

	42,906	5,951

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	12,342	902
Other creditors	7,841	6,186
Taxation and social security	30,248	29,085

	50,431	36,173

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Christian Cowling	(2,567 )	49,180	(35,306 )	-	11,307

Interest on the above loan is charged at the official HMRC interest rate.

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