REGISTERED NUMBER: 05340537 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Leka Tyres Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr H K Gillani

SECRETARY:

Mrs V M Gillani

REGISTERED OFFICE:

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

REGISTERED NUMBER:

05340537 (England and Wales)

ACCOUNTANTS:

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

FIXED ASSETS

Tangible assets

4

30,388

34,855

CURRENT ASSETS

Stocks

15,365

14,855

Debtors

5

318,520

50,609

Cash at bank

133,712

382,611

467,597

448,075

CREDITORS

Amounts falling due within one year

6

(129,823

)

(135,430

)

NET CURRENT ASSETS

337,774

312,645

TOTAL ASSETS LESS CURRENT LIABILITIES

368,162

347,500

CREDITORS

Amounts falling due after more than one year

7

-

(6,421

)

PROVISIONS FOR LIABILITIES

(4,600

)

(5,400

)

NET ASSETS

363,562

335,679

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

363,560

335,677

SHAREHOLDERS' FUNDS

363,562

335,679

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

Mr H K Gillani - Director

1.	STATUTORY INFORMATION

Leka Tyres Ltd 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.

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 each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

10% on cost

Commercial vehicles

-

20% on reducing balance

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Commercial

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

155,242

23,462

87,299

266,003

Additions

2,346

1,156

-

3,502

At 31 January 2026

157,588

24,618

87,299

269,505

DEPRECIATION

At 1 February 2025

147,246

21,150

62,752

231,148

Charge for year

1,912

1,147

4,910

7,969

At 31 January 2026

149,158

22,297

67,662

239,117

NET BOOK VALUE

At 31 January 2026

8,430

2,321

19,637

30,388

At 31 January 2025

7,996

2,312

24,547

34,855

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

43,382

27,807

Amounts owed by associates

250,000

-

Other debtors

25,138

22,802

318,520

50,609

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,164

10,097

Trade creditors

72,279

63,853

Taxation and social security

46,112

56,766

Other creditors

5,268

4,714

129,823

135,430

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

6,421

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2