Leftwich Warehouses Limited

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

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

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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.

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)

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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

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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.

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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

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