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Registered number: 10912215
Leigh Cars Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
APH Accountancy Services Ltd
Chartered Certified Accountants
Office 2 The Reach
687-693 London Road
Westcliff-On-Sea
Essex
SS0 9PA
Leigh Cars Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Leigh Cars Ltd
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Leigh Cars Ltd For The Year Ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Leigh Cars Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Leigh Cars Ltd , as a body, in accordance with the terms of our engagement letter dated 21 August 2018. Our work has been undertaken solely to prepare for your approval the accounts of Leigh Cars Ltd and state those matters that we have agreed to state to the directors of Leigh Cars Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leigh Cars Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Leigh Cars Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Leigh Cars Ltd . You consider that Leigh Cars Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Leigh Cars Ltd . 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 financial statements.

18 May 2026

APH Accountancy Services Ltd
Chartered Certified Accountants
Office 2 The Reach
687-693 London Road
Westcliff-On-Sea
Essex
SS0 9PA
Page 1
Page 2
Leigh Cars Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10912215

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 82,583 |  | 50,434
|  |  | 82,583 |  | 50,434
CURRENT ASSETS
Stocks | 5 | 1,079,996 |  | 839,036 |
Debtors | 6 | 64,206 |  | 85,342 |
Cash at bank and in hand |  | 131,593 |  | 122,417 |
|  | 1,275,795 |  | 1,046,795 |
Creditors: Amounts Falling Due Within One Year | 7 | (373,491 ) |  | (312,649 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 902,304 |  | 734,146
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 984,887 |  | 784,580
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (30,000 ) |  | (10,057 )
NET ASSETS |  |  | 954,887 |  | 774,523
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 954,787 |  | 774,423
SHAREHOLDERS' FUNDS |  |  | 954,887 |  | 774,523

Page 2
Page 3
Leigh Cars Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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

Mr Timothy Chapman Director | Mr Elliot Ede Director
18 May 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Leigh Cars Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Leigh Cars Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10912215 . The registered office is Office 2 The Reach, 687-693 Londond Road, Westcliff-on-Sea, Essex, SS0 9PA.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is at the point that the customer has signed over the ownership of the vehcile.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Leasehold | 10% reducing balance
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
Page 4
Page 5
Leigh Cars Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 6)
9 6
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 28,440 | 13,663 | 20,000 | 62,103
Additions | 36,212 | 7,908 | - | 44,120
As at 31 August 2025 | 64,652 | 21,571 | 20,000 | 106,223
Depreciation
As at 1 September 2024 | 3,110 | 7,726 | 833 | 11,669
Provided during the period | 4,257 | 2,922 | 4,792 | 11,971
As at 31 August 2025 | 7,367 | 10,648 | 5,625 | 23,640
Net Book Value
As at 31 August 2025 | 57,285 | 10,923 | 14,375 | 82,583
As at 1 September 2024 | 25,330 | 5,937 | 19,167 | 50,434

Page 5
Page 6
Leigh Cars Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Vehicle stock | 987,678 |  | 801,742
Materials | 92,318 |  | 37,294
| 1,079,996 |  | 839,036

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 47,916 |  | 37,860
Prepayments and accrued income | 16,290 |  | 10,156
Other debtors | - |  | 37,326
| 64,206 |  | 85,342

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 230,002 |  | 205,997
Bank loans and overdrafts | 9,398 |  | 11,432
Corporation tax | 101,606 |  | 63,708
Other taxes and social security | 7,689 |  | 3,466
VAT | 21,607 |  | 25,481
Accruals and deferred income | 1,940 |  | 1,940
Directors' loan accounts | 1,249 |  | 625
| 373,491 |  | 312,649

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 30,000 |  | 10,057

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6
Page 7
Leigh Cars Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 81,396 |  | 81,396
Later than one year and not later than five years | 359,480 |  | 370,880
Later than five years | 204,155 |  | 274,151
| 645,031 |  | 726,427

Page 7