IRIS Accounts Production v26.1.0.640 SC089419 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false Ordinary Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC089419 2024-10-31 SC089419 2025-10-31 SC089419 2024-11-01 2025-10-31 SC089419 2023-10-31 SC089419 2023-11-01 2024-10-31 SC089419 2024-10-31 SC089419 ns15:Scotland 2024-11-01 2025-10-31 SC089419 ns14:PoundSterling 2024-11-01 2025-10-31 SC089419 ns10:Director1 2024-11-01 2025-10-31 SC089419 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC089419 ns10:SmallEntities 2024-11-01 2025-10-31 SC089419 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC089419 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 SC089419 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC089419 ns10:FullAccounts 2024-11-01 2025-10-31 SC089419 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 SC089419 ns10:Director2 2024-11-01 2025-10-31 SC089419 ns10:RegisteredOffice 2024-11-01 2025-10-31 SC089419 ns5:CurrentFinancialInstruments 2025-10-31 SC089419 ns5:CurrentFinancialInstruments 2024-10-31 SC089419 ns5:Non-currentFinancialInstruments 2025-10-31 SC089419 ns5:Non-currentFinancialInstruments 2024-10-31 SC089419 ns5:ShareCapital 2025-10-31 SC089419 ns5:ShareCapital 2024-10-31 SC089419 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 SC089419 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 SC089419 ns5:PlantMachinery 2024-11-01 2025-10-31 SC089419 ns5:FurnitureFittings 2024-11-01 2025-10-31 SC089419 ns5:MotorVehicles 2024-11-01 2025-10-31 SC089419 ns5:ComputerEquipment 2024-11-01 2025-10-31 SC089419 ns5:PlantMachinery 2024-10-31 SC089419 ns5:FurnitureFittings 2024-10-31 SC089419 ns5:MotorVehicles 2024-10-31 SC089419 ns5:ComputerEquipment 2024-10-31 SC089419 ns5:PlantMachinery 2025-10-31 SC089419 ns5:FurnitureFittings 2025-10-31 SC089419 ns5:MotorVehicles 2025-10-31 SC089419 ns5:ComputerEquipment 2025-10-31 SC089419 ns5:PlantMachinery 2024-10-31 SC089419 ns5:FurnitureFittings 2024-10-31 SC089419 ns5:MotorVehicles 2024-10-31 SC089419 ns5:ComputerEquipment 2024-10-31 SC089419 ns5:FurnitureFittings ns5:LeasedAssetsHeldAsLessee 2024-10-31 SC089419 ns5:FurnitureFittings ns5:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 SC089419 ns5:FurnitureFittings ns5:LeasedAssetsHeldAsLessee 2025-10-31 SC089419 ns5:FurnitureFittings ns5:LeasedAssetsHeldAsLessee 2024-10-31 SC089419 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 SC089419 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 SC089419 ns10:OrdinaryShareClass1 2025-10-31

REGISTERED NUMBER: SC089419 (Scotland)

| Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| Leslie Commercials Limited |

Leslie Commercials Limited (Registered number: SC089419)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Leslie Commercials Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | S L Wilmot

| A Robertson

| REGISTERED OFFICE: | 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

| REGISTERED NUMBER: | SC089419 (Scotland)

| ACCOUNTANTS: | O'Haras Chartered Accountants

| Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

Leslie Commercials Limited (Registered number: SC089419)

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 3,392,385 |  | 3,943,200 |  |

CURRENT ASSETS

Stocks | 3,000 |  | 3,000 |  |

Debtors | 4 | 222,225 |  | 179,573 |  |

Cash at bank and in hand | 86,213 |  | 100 |  |

311,438 |  | 182,673 |  |

CREDITORS

Amounts falling due within one year | 5 | 844,523 |  | 996,802 |  |

NET CURRENT LIABILITIES | (533,085 | ) | (814,129 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,859,300 |  | 3,129,071 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (718,940 | ) | (1,156,629 | ) |

PROVISIONS FOR LIABILITIES | (770,962 | ) | (711,376 | ) |

NET ASSETS | 1,369,398 |  | 1,261,066 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 1,369,298 |  | 1,260,966 |  |

SHAREHOLDERS' FUNDS | 1,369,398 |  | 1,261,066 |  |

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

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

Leslie Commercials Limited (Registered number: SC089419)

Balance Sheet - continued

31 October 2025

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 2 June 2026 and were signed on its behalf by:

S L Wilmot - Director

Leslie Commercials Limited (Registered number: SC089419)

Notes to the Financial Statements

for the Year Ended 31 October 2025

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 as modified by the revaluation of certain assets.

| Going concern

| The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

| Revenue

| Turnover represents the amounts derived from the provision of goods and services, excluding value added tax and trade discounts.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Hire vehicles | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Inventories

| 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.

Leslie Commercials Limited (Registered number: SC089419)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

1. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 10 ) .

3. | TANGIBLE FIXED ASSETS

| Plant and |  | Hire |  | Motor |  | Computer |

| machinery |  | vehicles |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 November 2024 | 142,407 |  | 5,909,057 |  | 34,352 |  | 13,295 |  | 6,099,111 |  |

| Additions | 8,634 |  | 348,194 |  | - |  | - |  | 356,828 |  |

| Disposals | - |  | (631,689 | ) | (10,100 | ) | - |  | (641,789 | ) |

| At 31 October 2025 | 151,041 |  | 5,625,562 |  | 24,252 |  | 13,295 |  | 5,814,150 |  |

| DEPRECIATION

| At 1 November 2024 | 99,947 |  | 2,026,732 |  | 16,747 |  | 12,485 |  | 2,155,911 |  |

| Charge for year | 7,225 |  | 591,616 |  | 4,210 |  | 628 |  | 603,679 |  |

| Eliminated on disposal | - |  | (328,899 | ) | (8,926 | ) | - |  | (337,825 | ) |

| At 31 October 2025 | 107,172 |  | 2,289,449 |  | 12,031 |  | 13,113 |  | 2,421,765 |  |

| NET BOOK VALUE

| At 31 October 2025 | 43,869 |  | 3,336,113 |  | 12,221 |  | 182 |  | 3,392,385 |  |

| At 31 October 2024 | 42,460 |  | 3,882,325 |  | 17,605 |  | 810 |  | 3,943,200 |  |

Leslie Commercials Limited (Registered number: SC089419)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

3. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 October 2025 is represented by:

| Plant and |  | Hire |  | Motor |  | Computer |

| machinery |  | vehicles |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost | 151,041 |  | 5,625,562 |  | 24,252 |  | 13,295 |  | 5,814,150 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Hire

| vehicles

£ |

| COST OR VALUATION

| At 1 November 2024 | 5,709,285 |  |

| Additions | 342,642 |  |

| Disposals | (631,689 | ) |

| At 31 October 2025 | 5,420,238 |  |

| DEPRECIATION

| At 1 November 2024 | 1,979,662 |  |

| Charge for year | 568,155 |  |

| Eliminated on disposal | (328,899 | ) |

| At 31 October 2025 | 2,218,918 |  |

| NET BOOK VALUE

| At 31 October 2025 | 3,201,320 |  |

| At 31 October 2024 | 3,729,623 |  |

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 221,048 |  | 173,695 |  |

| Other debtors | 1,177 |  | 5,878 |  |

222,225 |  | 179,573 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,667 |  | 24,533 |  |

| Hire purchase contracts | 680,252 |  | 875,657 |  |

| Trade creditors | 59,886 |  | 81,694 |  |

| Taxation and social security | 73,777 |  | 8,097 |  |

| Other creditors | 23,941 |  | 6,821 |  |

844,523 |  | 996,802 |  |

Leslie Commercials Limited (Registered number: SC089419)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 6,667 |  |

| Hire purchase contracts | 718,940 |  | 1,149,962 |  |

718,940 |  | 1,156,629 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary Shares | £1 | 100 |  | 100 |  |