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Company Registration No. 10137172 (England and Wales)
LEM (Kent) Limited Unaudited accounts for the year ended 30 June 2025
LEM (Kent) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
LEM (Kent) Limited Company Information for the year ended 30 June 2025
Directors
Paul Rooney Lisa Rooney
Company Number
10137172 (England and Wales)
Registered Office
L E M (Kent) Ltd Unit 1 Sheppey Street Sheerness Kent ME12 1TE England
- 3 -
LEM (Kent) Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
764,272
153,819
Current assets
Inventories
458,635
301,943
Debtors
5
133,548
239,108
Cash at bank and in hand
107,652
77,694
699,835
618,745
Creditors: amounts falling due within one year
6
(1,375,290)
(725,372)
Net current liabilities
(675,455)
(106,627)
Total assets less current liabilities
88,817
47,192
Creditors: amounts falling due after more than one year
7
(16,229)
-
Net assets
72,588
47,192
Capital and reserves
Called up share capital
2,100
2,100
Profit and loss account
70,488
45,092
Shareholders' funds
72,588
47,192
For the year ending 30 June 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2026 and were signed on its behalf by
Paul Rooney Director Company Registration No. 10137172
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LEM (Kent) Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
LEM (Kent) Limited is a private company, limited by shares, registered in England and Wales, registration number 10137172. The registered office is L E M (Kent) Ltd, Unit 1, Sheppey Street, Sheerness, Kent, ME12 1TE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Land is not depreciated.Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10 Years
Plant & machinery
3 Years
Motor vehicles
3 Years
Fixtures & fittings
3 to 5 Years
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 July 2024
26,000
11,345
63,323
80,037
180,705
Additions
624,490
7,996
31,100
30,244
693,830
Disposals
-
-
(60,398)
-
(60,398)
At 30 June 2025
650,490
19,341
34,025
110,281
814,137
Depreciation
At 1 July 2024
650
1,897
12,934
11,405
26,886
Charge for the year
2,600
5,047
19,319
22,621
49,587
On disposals
-
-
(26,608)
-
(26,608)
At 30 June 2025
3,250
6,944
5,645
34,026
49,865
Net book value
At 30 June 2025
647,240
12,397
28,380
76,255
764,272
At 30 June 2024
25,350
9,448
50,389
68,632
153,819
- 5 -
LEM (Kent) Limited Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
16,064
Trade debtors
105,622
212,867
Accrued income and prepayments
27,926
10,177
133,548
239,108
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
17,508
-
Obligations under finance leases and hire purchase contracts
10,250
-
Trade creditors
110,162
35,129
Taxes and social security
(6,621)
(7,161)
Other creditors
2,228
-
Loans from directors
1,239,961
685,804
Accruals
1,802
11,600
1,375,290
725,372
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
16,229
-
8
Average number of employees
During the year the average number of employees was 5 (2024: 3).
- 6 -