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REGISTERED NUMBER: 01099282 (England and Wales)






















Leakes Masonry Limited

Unaudited Financial Statements for the Year Ended 30 April 2025






Leakes Masonry Limited (Registered number: 01099282)






Contents of the Financial Statements
for the year ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Leakes Masonry Limited

Company Information
for the year ended 30 April 2025







DIRECTORS: Mrs D Christopher
R W Christopher





SECRETARY: Mrs D Christopher





REGISTERED OFFICE: 15 - 17 Eve Street
Louth
Lincolnshire
LN11 0LG





REGISTERED NUMBER: 01099282 (England and Wales)





ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire HU2 8BA

Leakes Masonry Limited (Registered number: 01099282)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 230,365 26,140

CURRENT ASSETS
Stocks 5 48,300 55,820
Debtors 6 7,405 9,085
Cash at bank and in hand 50 82
55,755 64,987
CREDITORS
Amounts falling due within one year 7 117,665 90,264
NET CURRENT LIABILITIES (61,910 ) (25,277 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,455

863

CREDITORS
Amounts falling due after more than one
year

8

-

(9,533

)

PROVISIONS FOR LIABILITIES 9 (5,198 ) -
NET ASSETS/(LIABILITIES) 163,257 (8,670 )

CAPITAL AND RESERVES
Called up share capital 10 1,586 1,586
Share premium 11 29,449 29,449
Revaluation reserve 11 200,205 -
Capital redemption reserve 11 414 414
Retained earnings 11 (68,397 ) (40,119 )
SHAREHOLDERS' FUNDS 163,257 (8,670 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Leakes Masonry Limited (Registered number: 01099282)

Balance Sheet - continued
30 April 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 Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:





Mrs D Christopher - Director


Leakes Masonry Limited (Registered number: 01099282)

Notes to the Financial Statements
for the year ended 30 April 2025

1. STATUTORY INFORMATION

Leakes Masonry 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the value, excluding value added tax, of goods and services supplied to customers during the year.


Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Plant and machinery - 10% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 25% on cost

Freehold land and buildings is revalued by the directors with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period.

Stocks
Stock and work in progress is stated at the lower of cost and net realisable value. Cost represents that expenditure which has been incurred in the normal course of business in bringing the product or service to its present location and condition. In the case of raw materials, cost means purchase price including transport and handling costs, less trade discounts, calculated on a first in first out basis. In the case of work in progress and finished goods, cost consists of direct materials, direct labour and attributable overheads based on normal levels of activity.

Net realisable value means estimated selling price less all further costs to completion and all costs incurred in marketing, selling and distribution.


Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Leakes Masonry Limited (Registered number: 01099282)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company participates in a defined contribution pension scheme for the directors of the company. Contributions to provide pensions and related benefits are charged to the profit and loss account in the year of payment.


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 May 2024 41,333 274,435 315,768
Additions - 1,449 1,449
Revaluations 205,403 - 205,403
At 30 April 2025 246,736 275,884 522,620
DEPRECIATION
At 1 May 2024 25,909 263,719 289,628
Charge for year 827 1,800 2,627
At 30 April 2025 26,736 265,519 292,255
NET BOOK VALUE
At 30 April 2025 220,000 10,365 230,365
At 30 April 2024 15,424 10,716 26,140

Leakes Masonry Limited (Registered number: 01099282)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 April 2025 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2025 205,403 - 205,403
Cost 41,333 275,884 317,217
246,736 275,884 522,620

If Freehold land and building had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 41,333 -
Aggregate depreciation (26,736 ) -

Value of land in freehold land and buildings 14,597 -

Freehold land and buildings were valued on an open market basis on 30 April 2025 by the directors .


5. STOCKS
2025 2024
£    £   
Building and monumental goods for resale 48,300 55,820

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 732 2,880
Other debtors 6,673 6,205
7,405 9,085

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 18,762 8,800
Trade creditors 6,822 7,725
Taxation and social security 6,967 9,429
Other creditors 85,114 64,310
117,665 90,264

Leakes Masonry Limited (Registered number: 01099282)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 9,533

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 5,198 -

Deferred
tax
£   
Provided during year 5,198
Balance at 30 April 2025 5,198

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,586 Ordinary £1 1,586 1,586

11. RESERVES
Capital
Retained Share Revaluation redemption
earnings premium reserve reserve Totals
£    £    £    £    £   

At 1 May 2024 (40,119 ) 29,449 - 414 (10,256 )
Deficit for the year (28,278 ) (28,278 )
Revaluation - - 200,205 - 200,205
At 30 April 2025 (68,397 ) 29,449 200,205 414 161,671

12. RELATED PARTY DISCLOSURES

Included in other creditors at 30th April 2025 is a balance due to the directors, Mrs D and R W Christopher totalling £447 (2024 £247).