REGISTERED NUMBER: 04246222 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Lth Cash & Carry Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K K Lau

K S K Liu-Anderson

J X Zeng

SECRETARY:

K K Lau

REGISTERED OFFICE:

Unit One Storey Court

Dunne Road

Blaydon On Tyne

Tyne and Wear

NE21 5NH

REGISTERED NUMBER:

04246222 (England and Wales)

Fixed assets

Tangible assets

3

382,323

405,051

Investments

4

300

300

382,623

405,351

Current assets

Stocks

1,374,785

1,537,165

Debtors

5

2,962,713

2,853,876

Cash at bank

635,029

455,560

4,972,527

4,846,601

Creditors

Amounts falling due within one year

6

(2,290,182

)

(2,309,418

)

Net current assets

2,682,345

2,537,183

Total assets less current liabilities

3,064,968

2,942,534

Provisions for liabilities

(2,761

)

(2,761

)

Net assets

3,062,207

2,939,773

Capital and reserves

Called up share capital

100

100

Retained earnings

7

3,062,107

2,939,673

3,062,207

2,939,773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 27 May 2026 and were signed on its behalf by:

J X Zeng - Director

1.	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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 30 ) .

3.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

583,712

488,297

88,705

1,160,714

DEPRECIATION

At 1 September 2024

251,207

419,324

85,132

755,663

Charge for year

11,672

10,345

711

22,728

At 31 August 2025

262,879

429,669

85,843

778,391

NET BOOK VALUE

At 31 August 2025

320,833

58,628

2,862

382,323

At 31 August 2024

332,505

68,973

3,573

405,051

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 September 2024

and 31 August 2025

300

NET BOOK VALUE

At 31 August 2025

300

At 31 August 2024

300

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,969,639

1,835,606

Other debtors

993,074

1,018,270

2,962,713

2,853,876

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

977,549

1,068,453

Trade creditors

868,666

818,976

Corporation tax

128,436

140,585

Social security and other tax

128,322

94,163

Other creditors

187,209

187,241

2,290,182

2,309,418

7.

RESERVES

Retained

earnings

£

At 1 September 2024

2,939,673

Profit for the year

122,434

At 31 August 2025

3,062,107