Leigh Cars Ltd

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

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

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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

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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.

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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

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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)

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

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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

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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

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