2 false false false false false false false false false false true false false false false false false 2024-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 303,346 645 303,991 128,383 18,294 146,677 157,314 174,963 xbrli:pure xbrli:shares iso4217:GBP NI669100 2024-07-01 2025-06-30 NI669100 2025-06-30 NI669100 2024-06-30 NI669100 2023-07-01 2024-06-30 NI669100 2024-06-30 NI669100 2023-06-30 NI669100 core:PlantMachinery 2024-07-01 2025-06-30 NI669100 bus:Director2 2024-07-01 2025-06-30 NI669100 core:PlantMachinery 2024-06-30 NI669100 core:PlantMachinery 2025-06-30 NI669100 core:WithinOneYear 2025-06-30 NI669100 core:WithinOneYear 2024-06-30 NI669100 core:AfterOneYear 2024-06-30 NI669100 core:ShareCapital 2025-06-30 NI669100 core:ShareCapital 2024-06-30 NI669100 core:RetainedEarningsAccumulatedLosses 2025-06-30 NI669100 core:RetainedEarningsAccumulatedLosses 2024-06-30 NI669100 core:PlantMachinery 2024-06-30 NI669100 bus:Director1 2024-07-01 2025-06-30 NI669100 bus:SmallEntities 2024-07-01 2025-06-30 NI669100 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 NI669100 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 NI669100 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 NI669100 bus:FullAccounts 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: NI669100

Lecky Livestock Haulage Limited

Filleted Unaudited Financial Statements

30 June 2025

Lecky Livestock Haulage Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 157,314 | 174,963

Current assets

Debtors | 5 | 51,094 | 71,104
Cash at bank and in hand | 42,540 | 5,624
| -------- | --------
| 93,634 | 76,728

Creditors: amounts falling due within one year | 6 | 161,511 | 180,009
| --------- | ---------
Net current liabilities | 67,877 | 103,281
| --------- | ---------
Total assets less current liabilities | 89,437 | 71,682

Creditors: amounts falling due after more than one year | 7 | – | 8,785

Provisions

Taxation including deferred tax | 32,672 | 12,712
| -------- | --------
Net assets | 56,765 | 50,185
| -------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 56,665 | 50,085
| -------- | --------
Shareholders funds | 56,765 | 50,185
| -------- | --------

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 income statement 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 .

Lecky Livestock Haulage Limited

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 8 October 2025 , and are signed on behalf of the board by:

Mr S Lecky
Director

Company registration number: NI669100

Lecky Livestock Haulage Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Unit B15 Omagh Enterprise Centre, Great Northern Road, Omagh, County Tyrone, BT78 5LU. The principal activity of the company is the haulage of livestock.
2. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
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. Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the Statement of Financial Position date. Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.
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 | - | 20% reducing balance

Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
3. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
4. Tangible assets

| Plant and machinery | Total
| £ | £
Cost |  |
At 1 July 2024 | 303,346 | 303,346
Additions | 645 | 645
| --------- | ---------
At 30 June 2025 | 303,991 | 303,991
| --------- | ---------
Depreciation |  |
At 1 July 2024 | 128,383 | 128,383
Charge for the year | 18,294 | 18,294
| --------- | ---------
At 30 June 2025 | 146,677 | 146,677
| --------- | ---------
Carrying amount |  |
At 30 June 2025 | 157,314 | 157,314
| --------- | ---------
At 30 June 2024 | 174,963 | 174,963
| --------- | ---------

5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 45,953 | 7,302
Other debtors | 5,141 | 63,802
| -------- | --------
| 51,094 | 71,104
| -------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,667 | 21,033
Trade creditors | 13,969 | 25,850
Social security and other taxes | 6,951 | 8,968
Other creditors | 138,924 | 124,158
| --------- | ---------
| 161,511 | 180,009
| --------- | ---------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 634
Other creditors | – | 8,151
| ---- | -------
| – | 8,785
| ---- | -------

8. Directors' advances, credits and guarantees
During the period the director advanced £26,615 to the company. At the 30 June 2025, the aggregate balance owed to the director was £128,924 (2024: £102,309)