ACCOUNTS - Final Accounts preparation

Registered number: 15806008

LED H BUILD LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2025

LED H BUILD LIMITED

REGISTERED NUMBER: 15806008

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025
Note		£

Fixed assets
Investment property	4		734,037
Current assets
Cash at bank and in hand	5	15,309
		15,309
Creditors: amounts falling due within one year	6	(354,450)
Net current liabilities			(339,141)
Total assets less current liabilities			394,896
Creditors: amounts falling due after more than one year	7		(404,184)

Net liabilities			(9,288)

Capital and reserves
Called up share capital	9	10
Profit and loss account		(9,298)
		(9,288)

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LED H BUILD LIMITED

REGISTERED NUMBER: 15806008

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 May 2026.

P T Malone

Director

The notes on pages 3 to 5 form part of these financial statements.

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LED H BUILD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

1.	General information

Led H Build Limited is a company limited by shares, incorporated in England and Wales, The address of the registered office is Darren House, 65 High Street, Uxbridge, United Kingdom, UB8 1JP.

The company was incorporated on 27 June 2024 and commenced trading on that date.

The company specialises in the letting and operating of real estate.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.3

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the period in which they are incurred.

2.4

Investment property

Investment property is carried at fair value determined annually by a mixture of internal and external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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LED H BUILD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1.

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	734,037
	At 30 June 2025	734,037

The 2025 valuations were made by the director, who is not a qualified property professional, on an open market value for existing use basis.

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	15,309
		15,309

6.	Creditors: Amounts falling due within one year
		2025
		£

	Other creditors	352,025
	Accruals and deferred income	2,425
		354,450

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LED H BUILD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2025

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Bank loans	404,184
		404,184

Bank loans are secured by a fixed charge against the investment property of the company.

8.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£

	Amounts falling due after more than 5 years
	Bank loans	404,184
		404,184

9.	Share capital
		2025
		£

		Allotted, called up and fully paid

		10 Ordinary shares of £1 each	10

On incorporation, 10 Ordinary shares of £1 each were issued for cash at par value.

10.	Related party transactions
	Included within other creditors is an amount of £133,573 due to the director. Included within other creditors is an amount of £218,452 due to companies controlled by the director.

11.	Controlling party

The ultimate controlling party is P T Malone by virtue of his 100% shareholding in the company.

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