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Registered number: 00318205
Leftwich Warehouses Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Leftwich Warehouses Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Leftwich Warehouses Limited
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 00318205

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,213 |  | 7,911
Investment Properties | 5 |  | 523,500 |  | 523,500
|  |  | 530,713 |  | 531,411
CURRENT ASSETS
Debtors | 6 | 31,239 |  | 15,975 |
Cash at bank and in hand |  | 168,185 |  | 164,663 |
|  | 199,424 |  | 180,638 |
Creditors: Amounts Falling Due Within One Year | 7 | (25,170 ) |  | (23,384 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 174,254 |  | 157,254
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 704,967 |  | 688,665
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (62,507 ) |  | (62,601 )
NET ASSETS |  |  | 642,460 |  | 626,064
CAPITAL AND RESERVES
Called up share capital | 9 |  | 5,000 |  | 5,000
Fair value reserve |  |  | 450,866 |  | 450,866
Income Statement |  |  | 186,594 |  | 170,198
SHAREHOLDERS' FUNDS |  |  | 642,460 |  | 626,064

Page 1
Page 2
Leftwich Warehouses Limited
Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Income Statement.
On behalf of the board

S H Mack Director
04/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Leftwich Warehouses Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Leftwich Warehouses Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00318205 . The registered office is C/o Farquhar Partnership Limited, 151 Whiteladies Road, Clifton, Bristol, BS8 2RA.
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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Freehold | 5% reducing balance
Plant & Machinery | 10% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the income statement.
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
2.6. Taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Leftwich Warehouses Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 October 2024 | 2,100 | 11,347 | 13,447
As at 30 September 2025 | 2,100 | 11,347 | 13,447
Depreciation
As at 1 October 2024 | 236 | 5,300 | 5,536
Provided during the period | 94 | 604 | 698
As at 30 September 2025 | 330 | 5,904 | 6,234
Net Book Value
As at 30 September 2025 | 1,770 | 5,443 | 7,213
As at 1 October 2024 | 1,864 | 6,047 | 7,911

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 and 30 September 2025 | 523,500

Investment properties are recognised in the accounts at fair value based on either the Director's valuations or remain in line with the valuations carried out by Wright Marshall Limited Chartered Surveyors in May 2019.
The historical cost of properties is £56,718.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,832 |  | 689
Prepayments and accrued income | 1,319 |  | 1,150
Other debtors | 25,430 |  | 11,478
| 28,581 |  | 13,317
Due after more than one year
Other debtors | 2,658 |  | 2,658
| 31,239 |  | 15,975

Page 4
Page 5
Leftwich Warehouses Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,114 |  | 2,588
Other taxes and social security | 997 |  | 423
Other creditors | 4,522 |  | 4,887
Non-equity preference shares | 2,000 |  | 2,000
Accruals and deferred income | 7,938 |  | 7,887
Amounts owed to group undertakings | 5,599 |  | 5,599
| 25,170 |  | 23,384

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 62,507 |  | 62,601

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5,000 |  | 5,000

10. Other Commitments
At 30 September 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 4,009
| - |  | 4,009

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Sasha Mack | 11,478 | 26,315 | 26,606 | - | 11,187

The above loan is unsecured, interest free and repayable on demand.
Page 5
Page 6
Leftwich Warehouses Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
12. Ultimate Controlling Party
Liverpool Lighterage Company Limited (00048939)
Business address:
Queen Street
Northwich
Cheshire
CW9 5JN
Registered office:
151 Whiteladies Road
Clifton
Bristol
BS8 2RA
Page 6