2024-06-01 2025-05-31 2025-05-31 false 10761093 LESLIE TREVOR LIMITED 2026-02-20 69102 false iso4217:GBP xbrli:pure 10761093 2024-05-31 10761093 2025-05-31 10761093 2024-06-01 2025-05-31 10761093 2023-05-31 10761093 2024-05-31 10761093 2023-06-01 2024-05-31 10761093 bus:SmallEntities 2024-06-01 2025-05-31 10761093 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10761093 bus:FullAccounts 2024-06-01 2025-05-31 10761093 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10761093 core:WithinOneYear 2025-05-31 10761093 core:AfterOneYear 2025-05-31 10761093 core:WithinOneYear 2024-05-31 10761093 core:AfterOneYear 2024-05-31 10761093 core:ShareCapital 2025-05-31 10761093 core:SharePremium 2025-05-31 10761093 core:RevaluationReserve 2025-05-31 10761093 core:OtherReservesSubtotal 2025-05-31 10761093 core:RetainedEarningsAccumulatedLosses 2025-05-31 10761093 core:ShareCapital 2024-05-31 10761093 core:SharePremium 2024-05-31 10761093 core:RevaluationReserve 2024-05-31 10761093 core:OtherReservesSubtotal 2024-05-31 10761093 core:RetainedEarningsAccumulatedLosses 2024-05-31 10761093 core:LandBuildings 2025-05-31 10761093 core:PlantMachinery 2025-05-31 10761093 core:Vehicles 2025-05-31 10761093 core:FurnitureFittings 2025-05-31 10761093 core:OfficeEquipment 2025-05-31 10761093 core:NetGoodwill 2025-05-31 10761093 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 10761093 core:ListedExchangeTraded 2025-05-31 10761093 core:UnlistedNon-exchangeTraded 2025-05-31 10761093 core:LandBuildings 2024-05-31 10761093 core:PlantMachinery 2024-05-31 10761093 core:Vehicles 2024-05-31 10761093 core:FurnitureFittings 2024-05-31 10761093 core:OfficeEquipment 2024-05-31 10761093 core:NetGoodwill 2024-05-31 10761093 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 10761093 core:ListedExchangeTraded 2024-05-31 10761093 core:UnlistedNon-exchangeTraded 2024-05-31 10761093 core:LandBuildings 2024-06-01 2025-05-31 10761093 core:PlantMachinery 2024-06-01 2025-05-31 10761093 core:Vehicles 2024-06-01 2025-05-31 10761093 core:FurnitureFittings 2024-06-01 2025-05-31 10761093 core:OfficeEquipment 2024-06-01 2025-05-31 10761093 core:NetGoodwill 2024-06-01 2025-05-31 10761093 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 10761093 core:ListedExchangeTraded 2024-06-01 2025-05-31 10761093 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 10761093 core:MoreThanFiveYears 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments 2025-05-31 10761093 core:Non-currentFinancialInstruments 2024-05-31 10761093 dpl:CostSales 2024-06-01 2025-05-31 10761093 dpl:DistributionCosts 2024-06-01 2025-05-31 10761093 core:LandBuildings 2024-06-01 2025-05-31 10761093 core:PlantMachinery 2024-06-01 2025-05-31 10761093 core:Vehicles 2024-06-01 2025-05-31 10761093 core:FurnitureFittings 2024-06-01 2025-05-31 10761093 core:OfficeEquipment 2024-06-01 2025-05-31 10761093 dpl:AdministrativeExpenses 2024-06-01 2025-05-31 10761093 core:NetGoodwill 2024-06-01 2025-05-31 10761093 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 10761093 dpl:GroupUndertakings 2024-06-01 2025-05-31 10761093 dpl:ParticipatingInterests 2024-06-01 2025-05-31 10761093 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-01 2025-05-31 10761093 core:ListedExchangeTraded 2024-06-01 2025-05-31 10761093 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 10761093 core:UnlistedNon-exchangeTraded 2024-06-01 2025-05-31 10761093 dpl:CostSales 2023-06-01 2024-05-31 10761093 dpl:DistributionCosts 2023-06-01 2024-05-31 10761093 core:LandBuildings 2023-06-01 2024-05-31 10761093 core:PlantMachinery 2023-06-01 2024-05-31 10761093 core:Vehicles 2023-06-01 2024-05-31 10761093 core:FurnitureFittings 2023-06-01 2024-05-31 10761093 core:OfficeEquipment 2023-06-01 2024-05-31 10761093 dpl:AdministrativeExpenses 2023-06-01 2024-05-31 10761093 core:NetGoodwill 2023-06-01 2024-05-31 10761093 core:IntangibleAssetsOtherThanGoodwill 2023-06-01 2024-05-31 10761093 dpl:GroupUndertakings 2023-06-01 2024-05-31 10761093 dpl:ParticipatingInterests 2023-06-01 2024-05-31 10761093 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 10761093 core:ListedExchangeTraded 2023-06-01 2024-05-31 10761093 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 10761093 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 10761093 core:NetGoodwill 2025-05-31 10761093 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 10761093 core:LandBuildings 2025-05-31 10761093 core:PlantMachinery 2025-05-31 10761093 core:Vehicles 2025-05-31 10761093 core:FurnitureFittings 2025-05-31 10761093 core:OfficeEquipment 2025-05-31 10761093 core:AfterOneYear 2025-05-31 10761093 core:WithinOneYear 2025-05-31 10761093 core:ListedExchangeTraded 2025-05-31 10761093 core:UnlistedNon-exchangeTraded 2025-05-31 10761093 core:ShareCapital 2025-05-31 10761093 core:SharePremium 2025-05-31 10761093 core:RevaluationReserve 2025-05-31 10761093 core:OtherReservesSubtotal 2025-05-31 10761093 core:RetainedEarningsAccumulatedLosses 2025-05-31 10761093 core:NetGoodwill 2024-05-31 10761093 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 10761093 core:LandBuildings 2024-05-31 10761093 core:PlantMachinery 2024-05-31 10761093 core:Vehicles 2024-05-31 10761093 core:FurnitureFittings 2024-05-31 10761093 core:OfficeEquipment 2024-05-31 10761093 core:AfterOneYear 2024-05-31 10761093 core:WithinOneYear 2024-05-31 10761093 core:ListedExchangeTraded 2024-05-31 10761093 core:UnlistedNon-exchangeTraded 2024-05-31 10761093 core:ShareCapital 2024-05-31 10761093 core:SharePremium 2024-05-31 10761093 core:RevaluationReserve 2024-05-31 10761093 core:OtherReservesSubtotal 2024-05-31 10761093 core:RetainedEarningsAccumulatedLosses 2024-05-31 10761093 core:NetGoodwill 2023-05-31 10761093 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 10761093 core:LandBuildings 2023-05-31 10761093 core:PlantMachinery 2023-05-31 10761093 core:Vehicles 2023-05-31 10761093 core:FurnitureFittings 2023-05-31 10761093 core:OfficeEquipment 2023-05-31 10761093 core:AfterOneYear 2023-05-31 10761093 core:WithinOneYear 2023-05-31 10761093 core:ListedExchangeTraded 2023-05-31 10761093 core:UnlistedNon-exchangeTraded 2023-05-31 10761093 core:ShareCapital 2023-05-31 10761093 core:SharePremium 2023-05-31 10761093 core:RevaluationReserve 2023-05-31 10761093 core:OtherReservesSubtotal 2023-05-31 10761093 core:RetainedEarningsAccumulatedLosses 2023-05-31 10761093 core:AfterOneYear 2024-06-01 2025-05-31 10761093 core:WithinOneYear 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:CostValuation 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-05-31 10761093 core:Non-currentFinancialInstruments core:CostValuation 2025-05-31 10761093 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-05-31 10761093 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-05-31 10761093 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-05-31 10761093 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-31 10761093 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-31 10761093 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-31 10761093 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-31 10761093 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-31 10761093 core:Non-currentFinancialInstruments core:CostValuation 2024-05-31 10761093 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-31 10761093 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 10761093 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-31 10761093 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-31 10761093 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-31 10761093 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-31 10761093 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-31 10761093 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-31 10761093 bus:Director1 2024-06-01 2025-05-31 10761093 core:FurnitureFittingsToolsEquipment 2024-05-31 10761093 core:FurnitureFittingsToolsEquipment 2025-05-31 10761093 core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31

LESLIE TREVOR LIMITED

Registered Number
10761093
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

LESLIE TREVOR LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | S Innes

Company Secretary | S Innes

Registered Address | 107 St John's Road
| Tunbridge Wells
| TN4 9TU

Registered Number | 10761093 (England and Wales)

LESLIE TREVOR LIMITED
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 769 |  |  |  | 1,026
|  |  |  | 769 |  |  |  | 1,026
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 16,000 |  |  |  | 17,000 |  |
Debtors | 5 | 85,729 |  |  |  | 23,712 |  |
Cash at bank and on hand |  | 1,091,269 |  |  |  | 1,301,549 |  |
|  | 1,192,998 |  |  |  | 1,342,261 |  |
Creditors amounts falling due within one year | 6 | (1,136,374) |  |  |  | (1,333,995) |  |
Net current assets (liabilities) |  |  |  | 56,624 |  |  |  | 8,266
Total assets less current liabilities |  |  |  | 57,393 |  |  |  | 9,292
Creditors amounts falling due after one year | 7 |  |  | - |  |  |  | (8,250)
Provisions for liabilities | 8 |  |  | (192) |  |  |  | (257)
Net assets |  |  |  | 57,201 |  |  |  | 785
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 57,200 |  |  |  | 784
Shareholders' funds |  |  |  | 57,201 |  |  |  | 785

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 February 2026, and are signed on its behalf by:
S Innes Director Registered Company No. 10761093

LESLIE TREVOR LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | 3,393 |  | 3,106 |  | 6,499
| At 31 May 25 | 3,393 |  | 3,106 |  | 6,499
| Depreciation and impairment
| At 01 June 24 | 2,915 |  | 2,558 |  | 5,473
| Charge for year | 120 |  | 137 |  | 257
| At 31 May 25 | 3,035 |  | 2,695 |  | 5,730
| Net book value
| At 31 May 25 | 358 |  | 411 |  | 769
| At 31 May 24 | 478 |  | 548 |  | 1,026

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 16,000 |  | 17,000
| Total | 16,000 |  | 17,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 18,022 |  | 22,712
| Other debtors | 66,707 |  | -
| Prepayments and accrued income | 1,000 |  | 1,000
| Total | 85,729 |  | 23,712

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 15,878 |  | 23,638
| Taxation and social security | 31,075 |  | 14,430
| Other creditors | 1,086,121 |  | 1,293,051
| Accrued liabilities and deferred income | 3,300 |  | 2,876
| Total | 1,136,374 |  | 1,333,995

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 8,250
| Total | - |  | 8,250

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 192 |  | 257
| Total | 192 |  | 257