Lester (UK) Ltd 31/12/2025 iXBRL

Company registration number: 05642370

Lester (UK) Ltd

Unaudited filleted financial statements

31 December 2025

Lester (UK) Ltd

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Lester (UK) Ltd

Directors and other information


	Director	W Lester


	Secretary	D. Lester


	Company number	05642370


	Registered office	West Dene
		Capel Road
		Bentley
		IP9 2DL


	Business address	Archers Fields
		Burnt Mills Industrial Estate
		Basildon
		SS13 1DN


	Accountants	Hill Allen (Wickford) Ltd
		Office 1 Riverside Court
		24 Lower Southend Road
		Wickford
		SS11 8AE




	Bankers	TSB plc
		The Broadway
		Pitsea
		Basildon
		SS13 3AR

Lester (UK) Ltd

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	290,315		262,808
		_______		_______
			290,315		262,808

Current assets
Debtors	6	460,165		432,803
Cash at bank and in hand		1,794,943		1,135,826
		_______		_______
		2,255,108		1,568,629
Creditors: amounts falling due
within one year	7	( 717,241)		( 905,167)
		_______		_______
Net current assets			1,537,867		663,462
			_______		_______
Total assets less current liabilities			1,828,182		926,270

Creditors: amounts falling due
after more than one year	8		-		( 3,892)

Provisions for liabilities			( 71,306)		( 64,429)

			_______		_______
Net assets			1,756,876		857,949
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			1,756,776		857,849
			_______		_______
Shareholder funds			1,756,876		857,949
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:

W Lester

Director

Company registration number: 05642370

Lester (UK) Ltd

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is West Dene, Capel Road, Bentley, IP9 2DL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland.The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	12.5 %	straight line
Fittings fixtures and equipment	-	40 %	straight line
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 21 (2024: 23 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	350,214	40,756	200,986	591,956
Additions	15,307	51,323	26,994	93,624
Disposals	-	( 874)	-	( 874)
	_______	_______	_______	_______
At 31 December 2025	365,521	91,205	227,980	684,706
	_______	_______	_______	_______
Depreciation
At 1 January 2025	152,390	35,529	141,229	329,148
Charge for the year	29,620	14,269	22,228	66,117
Disposals	-	( 874)	-	( 874)
	_______	_______	_______	_______
At 31 December 2025	182,010	48,924	163,457	394,391
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	183,511	42,281	64,523	290,315
	_______	_______	_______	_______
At 31 December 2024	197,824	5,227	59,757	262,808
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	450,800	426,700
Other debtors	9,365	6,103
	_______	_______
	460,165	432,803
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,892	6,192
Trade creditors	26,095	144,967
Corporation tax	308,520	236,343
Social security and other taxes	350,145	151,143
Other creditors	28,589	366,522
	_______	_______
	717,241	905,167
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	3,892
	_______	_______

9. Controlling party

The company is controlled by the director W Lester by virtue of his shareholding.