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Registration number: 15761809

Left Turn Holdings Limited
Annual Report and Unaudited Abridged Financial Statements
for the Period from 5 June 2024 to 30 June 2025

Left Turn Holdings Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Abridged Balance Sheet | 4 to 5
Notes to the Unaudited Abridged Financial Statements | 6 to 8

Left Turn Holdings Limited

Company Information

Director | Mr Shannon Wellby

Registered office | 73 Main Road Queensborough Kent United Kingdom ME11 5DJ

Accountants | Abtax CA Limited Certified AccountantThe Joiners Shop The Historic Dockyard Main Gate Road Chatham Kent ME4 4TZ

Left Turn Holdings Limited

Director's Report for the Period from 5 June 2024 to 30 June 2025

The director presents his report and the abridged financial statements for the period from 5 June 2024 to 30 June 2025.

Incorporation

The company was incorporated and commenced trading on 5 June 2024.

Director of the company

The director who held office during the period was as follows:

Mr Shannon Wellby (appointed 5 June 2024)

Principal activity

The principal activity of the company is acquisition and letting of own properties

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 24 February 2026

......................................... Mr Shannon Wellby Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Left Turn Holdings Limited
for the Period 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 accounts of Left Turn Holdings Limited for the period ended 30 June 2025 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Left Turn Holdings Limited , as a body, in accordance with the terms of our engagement letter dated 5 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Left Turn Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Left Turn Holdings Limited , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Left Turn Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Left Turn Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Left Turn Holdings Limited . You consider that Left Turn Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Left Turn Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Abtax CA Limited
Certified Accountant
The Joiners Shop The Historic Dockyard
Main Gate Road
Chatham
Kent
ME4 4TZ

24 February 2026

Left Turn Holdings Limited

(Registration number: 15761809)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 720,000
Current assets |  |
Debtors |  | 67,724
Cash at bank and in hand |  | 4,632
|  | 72,356
Prepayments and accrued income |  | 530
Creditors: Amounts falling due within one year |  | (1,347)
Net current assets |  | 71,539
Total assets less current liabilities |  | 791,539
Creditors: Amounts falling due after more than one year |  | (801,176)
Net liabilities |  | (9,637)
Capital and reserves |  |
Called up share capital | 5 | 100
Retained earnings |  | (9,737)
Shareholders' deficit |  | (9,637)

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Left Turn Holdings Limited

(Registration number: 15761809)
Abridged Balance Sheet as at 30 June 2025

Approved and authorised by the director on 24 February 2026

.........................................

Mr Shannon Wellby

Director

Left Turn Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 5 June 2024 to 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
73 Main Road
Queensborough
Kent
ME11 5DJ
United Kingdom

These financial statements were authorised for issue by the director on 24 February 2026.

2 | Accounting policies

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 abridged 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 abridged 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.

Revenue recognition

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.

Tangible assets

Tangible 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.

Left Turn Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 5 June 2024 to 30 June 2025

Depreciation

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:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0.

Left Turn Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 5 June 2024 to 30 June 2025

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
Additions | 720,000 | 720,000
At 30 June 2025 | 720,000 | 720,000
Depreciation
Carrying amount
At 30 June 2025 | 720,000 | 720,000

Included within the net book value of land and buildings above is £720,000 in respect of freehold land and buildings.

5 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
ordinary share of £1 each | 100 | 100