Ledsone UK Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 09559486

		31 July 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		626,064		545,028

			626,064		545,028
CURRENT ASSETS
Stocks	5	215,000		310,000
Debtors	6	1,765		1,765
Cash at bank and in hand		43,558		94,351

		260,323		406,116
Creditors: Amounts Falling Due Within One Year	7	(56,103 )		(171,054 )

NET CURRENT ASSETS (LIABILITIES)			204,220		235,062

TOTAL ASSETS LESS CURRENT LIABILITIES			830,284		780,090

Creditors: Amounts Falling Due After More Than One Year	8		(615,331 )		(667,922 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(27,623 )		(4,238 )

NET ASSETS			187,330		107,930

CAPITAL AND RESERVES
Called up share capital	11		1		1
Revaluation reserve			72,695		-
Profit and Loss Account			114,634		107,929

SHAREHOLDERS' FUNDS			187,330		107,930

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Ledsone UK Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Dan Chen

Director

27/04/2026

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Revaluation reserve	Profit and Loss Account	Total
	£	£	£	£
As at 1 May 2023	1	-	99,174	99,175
Profit for the period and total comprehensive income	-	-	8,755	8,755

As at 31 July 2024 and 1 August 2024	1	-	107,929	107,930


Profit for year	-	-	6,705	6,705

Surplus on revaluation	-	72,695	-	72,695

Other comprehensive income for the year	-	72,695	-	72,695

Total comprehensive income for the year	-	72,695	6,705	79,400

As at 31 July 2025	1	72,695	114,634	187,330

1. General Information

Ledsone UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09559486 . The registered office is Unit 18 Lythalls Lane Industrial Estate, Lythalls Lane, Coventry, CV6 6FL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The current financial year is for the 12 months ended 31st of July 2025. The comparative figures are for the 15-month period ended 31st of July 2024. Consequently, the amounts presented in the Income Statement, Statement of Changes in Equity, and related notes are not entirely comparable.

2.2. Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets, other than investment properties, are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Freehold property is initially measured at cost and subsequently carried at fair value at the date of the revaluation, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are performed 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.

Depreciation

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on straight line
Plant & Machinery	20% on reducing balance
Fixtures & Fittings	20% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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

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Ledsone UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 1 August 2024	538,850	25,613	4,280	7,631	576,374
Revaluation	86,150	-	-	-	86,150

As at 31 July 2025	625,000	25,613	4,280	7,631	662,524

Depreciation
As at 1 August 2024	10,777	12,272	2,912	5,385	31,346
Provided during the period	1,723	2,668	274	449	5,114

As at 31 July 2025	12,500	14,940	3,186	5,834	36,460

Net Book Value
As at 31 July 2025	612,500	10,673	1,094	1,797	626,064

As at 1 August 2024	528,073	13,341	1,368	2,246	545,028

5. Stocks

	31 July 2025	31 July 2024
	£	£
Stock	215,000	310,000

6. Debtors

	31 July 2025	31 July 2024
	£	£
Due within one year
Other debtors	1,765	1,765

7. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 July 2024
	£	£
Trade creditors	(1 )	(1 )
Bank loans and overdrafts	6,536	7,762
Other loans	-	112,500
Other creditors	231	321
Taxation and social security	49,337	50,472

	56,103	171,054

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Ledsone UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Creditors: Amounts Falling Due After More Than One Year

	31 July 2025	31 July 2024
	£	£
Bank loans	389,813	388,283
Other creditors	225,518	279,639

	615,331	667,922

9. Secured Creditors

The following bank loan amount is secured on the freehold properties. The director has provided personal gurantees to the amount of the bank loan.

	31 July 2025		31 July 2024
	£		£
Bank loans and overdrafts	360,500		360,500

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	31 July 2025	31 July 2024
	£	£
Other timing differences	27,623	4,238

11. Share Capital

	31 July 2025	31 July 2024
	£	£
Allotted, Called up and fully paid	1	1

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