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COMPANY REGISTRATION NUMBER: 10111623

Logic Contract Services Ltd

Filleted Unaudited Financial Statements

Year ended

30 June 2025

Logic Contract Services Ltd

Financial Statements

Year ended 30 June 2025

Contents | Page

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

Logic Contract Services Ltd

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Logic Contract Services Ltd

Year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Logic Contract Services Ltd for the year ended 30 June 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation.
PORTER GARLAND Chartered accountants
Communication House Victoria Avenue Camberley Surrey GU15 3HX
27 January 2026

Logic Contract Services Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 23,123 |  | 24,647

Current assets

Debtors | 6 | 2,873,221 |  | 2,018,498 |
Cash at bank and in hand | 1,269,244 |  | 592,240 |
| ------------ |  | ------------ |
| 4,142,465 |  | 2,610,738 |

Creditors: amounts falling due within one year | 7 | 2,224,513 |  | 1,567,530 |
| ------------ |  | ------------ |
Net current assets |  | 1,917,952 |  | 1,043,208
|  | ------------ |  | ------------
Total assets less current liabilities |  | 1,941,075 |  | 1,067,855

Creditors: amounts falling due after more than one year | 8 |  | – |  | 9,234

Provisions |  | 774 |  | 838
|  | ------------ |  | ------------
Net assets |  | 1,940,301 |  | 1,057,783
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 10 |  | 10
Profit and loss account |  | 1,940,291 |  | 1,057,773
|  | ------------ |  | ------------
Shareholders funds |  | 1,940,301 |  | 1,057,783
|  | ------------ |  | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Logic Contract Services Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 27 January 2026 , and are signed on behalf of the board by:

Mr R D J Salmon
Director

Company registration number: 10111623

Logic Contract Services Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Office 2 Building Two, Sentinel House, Harvest Crescent, Ancells Business Park, Fleet, GU51 2UZ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss account. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the profit and loss account.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from contracts for the provision of building services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is is probable will be recovered.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% straight line
| Fixtures and fittings | - | 25% straight line
| Motor vehicles | - | 20% straight line
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 48 (2024: 49 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 July 2024 | – | 14,131 | 43,264 | 30,622 | 88,017
Additions | 1,132 | 2,190 | – | 12,806 | 16,128
Disposals | – | – | ( 21,606) | – | ( 21,606)
| ------- | -------- | -------- | -------- | --------
At 30 June 2025 | 1,132 | 16,321 | 21,658 | 43,428 | 82,539
| ------- | -------- | -------- | -------- | --------
Depreciation |  |  |  |  |
At 1 July 2024 | – | 9,526 | 33,018 | 20,826 | 63,370
Charge for the year | 283 | 2,759 | 4,331 | 8,697 | 16,070
Disposals | – | – | ( 20,024) | – | ( 20,024)
| ------- | -------- | -------- | -------- | --------
At 30 June 2025 | 283 | 12,285 | 17,325 | 29,523 | 59,416
| ------- | -------- | -------- | -------- | --------
Carrying amount |  |  |  |  |
At 30 June 2025 | 849 | 4,036 | 4,333 | 13,905 | 23,123
| ------- | -------- | -------- | -------- | --------
At 30 June 2024 | – | 4,605 | 10,246 | 9,796 | 24,647
| ------- | -------- | -------- | -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 2,768,313 | 1,930,253
Other debtors | 104,908 | 88,245
| ------------ | ------------
| 2,873,221 | 2,018,498
| ------------ | ------------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 9,623 | 10,648
Trade creditors | 1,231,086 | 859,791
Social security and other taxes | 714,726 | 461,563
Supplier payment E account | – | 50,085
Other creditors | 269,078 | 185,443
| ------------ | ------------
| 2,224,513 | 1,567,530
| ------------ | ------------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 9,234
| ---- | -------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 155,641 | 252,851
Later than 1 year and not later than 5 years | 196,259 | 250,845
| --------- | ---------
| 351,900 | 503,696
| --------- | ---------

10. Directors' advances, credits and guarantees
The directors loan account is not disclosed as permitted under FRS 102 Section 1A.