IRIS Accounts Production v25.4.0.155 03313325 director 1.8.24 31.7.25 31.7.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03313325 2024-07-31 03313325 2025-07-31 03313325 2024-08-01 2025-07-31 03313325 2023-07-31 03313325 2023-08-01 2024-07-31 03313325 2024-07-31 03313325 ns15:EnglandWales 2024-08-01 2025-07-31 03313325 ns14:PoundSterling 2024-08-01 2025-07-31 03313325 ns10:Director1 2024-08-01 2025-07-31 03313325 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03313325 ns10:SmallEntities 2024-08-01 2025-07-31 03313325 ns10:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 03313325 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 03313325 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 03313325 ns10:FullAccounts 2024-08-01 2025-07-31 03313325 1 2024-08-01 2025-07-31 03313325 ns10:CompanySecretary1 2024-08-01 2025-07-31 03313325 ns10:RegisteredOffice 2024-08-01 2025-07-31 03313325 ns5:CurrentFinancialInstruments 2025-07-31 03313325 ns5:CurrentFinancialInstruments 2024-07-31 03313325 ns5:Non-currentFinancialInstruments 2025-07-31 03313325 ns5:Non-currentFinancialInstruments 2024-07-31 03313325 ns5:ShareCapital 2025-07-31 03313325 ns5:ShareCapital 2024-07-31 03313325 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 03313325 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 03313325 ns5:NetGoodwill 2024-08-01 2025-07-31 03313325 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 03313325 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-01 2025-07-31 03313325 ns5:FurnitureFittings 2024-08-01 2025-07-31 03313325 ns5:MotorVehicles 2024-08-01 2025-07-31 03313325 ns5:ComputerEquipment 2024-08-01 2025-07-31 03313325 ns5:NetGoodwill 2024-07-31 03313325 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-31 03313325 ns5:NetGoodwill 2025-07-31 03313325 ns5:IntangibleAssetsOtherThanGoodwill 2025-07-31 03313325 ns5:NetGoodwill 2024-07-31 03313325 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-31 03313325 ns5:LandBuildings 2024-07-31 03313325 ns5:FurnitureFittings 2024-07-31 03313325 ns5:MotorVehicles 2024-07-31 03313325 ns5:ComputerEquipment 2024-07-31 03313325 ns5:LandBuildings 2024-08-01 2025-07-31 03313325 ns5:LandBuildings 2025-07-31 03313325 ns5:FurnitureFittings 2025-07-31 03313325 ns5:MotorVehicles 2025-07-31 03313325 ns5:ComputerEquipment 2025-07-31 03313325 ns5:LandBuildings 2024-07-31 03313325 ns5:FurnitureFittings 2024-07-31 03313325 ns5:MotorVehicles 2024-07-31 03313325 ns5:ComputerEquipment 2024-07-31 03313325 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 03313325 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31

REGISTERED NUMBER: 03313325 (England and Wales)

| Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| L E N Limited |

L E N Limited (Registered number: 03313325)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 7 |

L E N Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | D C Baty

| SECRETARY: | S Baty

| REGISTERED OFFICE: | Radway Green Venture Park

| Radway Green

| Crewe

| Cheshire

| CW2 5PR

| REGISTERED NUMBER: | 03313325 (England and Wales)

| ACCOUNTANTS: | John Greenall & Co Limited

| 20 Crewe Road

| Sandbach

| Cheshire

| CW11 4NE

L E N Limited (Registered number: 03313325)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 7,237 |  | 7,237 |  |

Tangible assets | 5 | 274,197 |  | 276,241 |  |

281,434 |  | 283,478 |  |

CURRENT ASSETS

Stocks | 4,750 |  | 4,400 |  |

Debtors | 6 | 222,569 |  | 31,723 |  |

Cash at bank | 10,671 |  | 29,812 |  |

237,990 |  | 65,935 |  |

CREDITORS

Amounts falling due within one year | 7 | 126,902 |  | 145,494 |  |

NET CURRENT ASSETS/(LIABILITIES) | 111,088 |  | (79,559 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 392,522 |  | 203,919 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (112,028 | ) | (125,973 | ) |

PROVISIONS FOR LIABILITIES | (3,595 | ) | (3,091 | ) |

NET ASSETS | 276,899 |  | 74,855 |  |

CAPITAL AND RESERVES

Called up share capital | 102 |  | 102 |  |

Retained earnings | 276,797 |  | 74,753 |  |

SHAREHOLDERS' FUNDS | 276,899 |  | 74,855 |  |

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 director acknowledges his 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.

L E N Limited (Registered number: 03313325)

Balance Sheet - continued

31 July 2025

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 director and authorised for issue on 17 February 2026 and were signed by:

D C Baty - Director

L E N Limited (Registered number: 03313325)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| L E N Limited 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 1997, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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 5 (2024 - 3 ) .

L E N Limited (Registered number: 03313325)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 6,500 |  | 7,237 |  | 13,737 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 6,500 |  | - |  | 6,500 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | 7,237 |  | 7,237 |  |

| At 31 July 2024 | - |  | 7,237 |  | 7,237 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |  | Computer |

| property |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 259,112 |  | 82,815 |  | 9,812 |  | 70,120 |  | 421,859 |  |

| Additions | - |  | - |  | - |  | 2,379 |  | 2,379 |  |

| At 31 July 2025 | 259,112 |  | 82,815 |  | 9,812 |  | 72,499 |  | 424,238 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 73,740 |  | 9,449 |  | 62,429 |  | 145,618 |  |

| Charge for year | - |  | 1,815 |  | 91 |  | 2,517 |  | 4,423 |  |

| At 31 July 2025 | - |  | 75,555 |  | 9,540 |  | 64,946 |  | 150,041 |  |

| NET BOOK VALUE

| At 31 July 2025 | 259,112 |  | 7,260 |  | 272 |  | 7,553 |  | 274,197 |  |

| At 31 July 2024 | 259,112 |  | 9,075 |  | 363 |  | 7,691 |  | 276,241 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 184,811 |  | 31,723 |  |

| Other debtors | 37,758 |  | - |  |

222,569 |  | 31,723 |  |

L E N Limited (Registered number: 03313325)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 19,949 |  | 19,949 |  |

| Trade creditors | 12,408 |  | 6,678 |  |

| Taxation and social security | 81,274 |  | 10,579 |  |

| Other creditors | 13,271 |  | 108,288 |  |

126,902 |  | 145,494 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 112,028 |  | 125,973 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 12,282 |  | 26,227 |  |

L E N Limited

Report of the Accountants to the Director of

L E N Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

Date: .............................................