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Registered Number: 12728752
England and Wales
L & E HOLDINGS (MIDLANDS) LTD
Unaudited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

L & E Holdings (Midlands) Ltd Contents Page For the year ended 31 July 2025
Company information | 1
Director's report | 2
Balance sheet | 3
Notes to the financial statements | 4

L & E Holdings (Midlands) Ltd Company Information For the year ended 31 July 2025
Director | Mr Loucas Menicou
Registered Number | 12728752
Registered Office | First Floor, Hagley Court 40 Vicarage Road, Edgbaston Birmingham United Kingdom B15 3EZ
Accountants | Marneros Marcus & Co Limited First Floor Hagley Court 40 Vicarage Road Edgbaston Birmingham B153EZ
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L & E Holdings (Midlands) Ltd Director's Report For the year ended 31 July 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 July 2025. Principal activities Principal activity of the company during the financial year was of other letting and operating of own or leased real estate Director The director who served the company throughout the year was as follows:
Mr Loucas Menicou
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Mr Loucas Menicou Director
Date approved: 13 April 2026 2

Registered Number: 12728752 L & E Holdings (Midlands) Ltd Balance Sheet As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 3,481 |  | 2,480
Cash at bank and in hand |  | 153 |  | 245
|  | 3,634 |  | 2,725
Creditors: amount falling due within one year | 4 | (2,527) |  | (2,115)
Net current assets |  | 1,107 |  | 610
Total assets less current liabilities |  | 1,107 |  | 610
Net assets |  | 1,107 |  | 610
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 1,007 |  | 510
Shareholders' funds |  | 1,107 |  | 610
For the year ended 31 July 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 year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 13 April 2026 and were signed by:
------------------------------- Mr Loucas Menicou Director
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L & E Holdings (Midlands) Ltd Notes to the Financial Statements For the year ended 31 July 2025
General Information L & E Holdings (Midlands) Ltd is a private company, limited by shares, registered in England and Wales, registration number 12728752, registration address First Floor, Hagley Court, 40 Vicarage Road, Edgbaston, Birmingham, United Kingdom, B15 3EZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments & Accrued Income | 3,407 |  | 2,420
Directors' Current Accounts | 60 |  | 60
VAT | 14 |  | -
| 3,481 |  | 2,480
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 2,422 |  | 2,115
Corporation Tax | 105 |  | -
| 2,527 |  | 2,115
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