Leigh Cables Commercial Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05110489 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Leigh Cables Commercial Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D S Lowde

H L Lowde

REGISTERED OFFICE:

Unit 12 Brook Mill

High Street

Leigh

Lancashire

WN7 2AD

REGISTERED NUMBER:

05110489 (England and Wales)

ACCOUNTANTS:

M J Miller & Co. Ltd

Chartered Certified Accountants

Wigan Investment Centre

Waterside Drive

Wigan

Lancashire

WN3 5BA

FIXED ASSETS

Tangible assets

4

-

26,053

Investments

5

54

26,107

CURRENT ASSETS

Debtors

6

483,218

705,552

Cash at bank

283,771

260,023

766,989

965,575

CREDITORS

Amounts falling due within one year

7

99,564

117,571

NET CURRENT ASSETS

667,425

848,004

TOTAL ASSETS LESS CURRENT
LIABILITIES

667,479

874,111

CREDITORS

Amounts falling due after more than
one year

8

-

1,780

NET ASSETS

667,479

872,331

CAPITAL AND RESERVES

Called up share capital

11

2

Retained earnings

667,477

872,329

SHAREHOLDERS' FUNDS

667,479

872,331

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

H L Lowde - Director

1.	STATUTORY INFORMATION

Leigh Cables Commercial Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off 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 - 25% on reducing balance

Fixtures and fittings - 20% on reducing balance

Motor vehicles - 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 June 2025

20,430

4,922

26,495

51,847

Disposals

(20,430

)

(4,922

)

(26,495

)

(51,847

)

At 31 May 2026

-

DEPRECIATION

At 1 June 2025

9,520

2,640

13,634

25,794

Eliminated on disposal

(9,520

)

(2,640

)

(13,634

)

(25,794

)

At 31 May 2026

-

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

10,910

2,282

12,861

26,053

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

Motor

vehicles

£

COST

At 1 June 2025

26,495

Disposals

(26,495

)

At 31 May 2026

-

DEPRECIATION

At 1 June 2025

13,634

Eliminated on disposal

(13,634

)

At 31 May 2026

-

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

12,861

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 June 2025

and 31 May 2026

54

NET BOOK VALUE

At 31 May 2026

54

At 31 May 2025

54

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade debtors

266,144

260,397

Other debtors

217,074

445,155

483,218

705,552

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Bank loans and overdrafts

-

10,000

Hire purchase contracts

-

3,463

Trade creditors

-

8,633

Taxation and social security

32,976

26,522

Other creditors

66,588

68,953

99,564

117,571

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.5.26

31.5.25

£

Bank loans

-

511

Hire purchase contracts

-

1,269

-

1,780

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.26

31.5.25

£

Hire purchase contracts

-

4,732

10.	DEFERRED TAX

£

Balance at 1 June 2025

(1,456

)

Provided during year

1,456

Balance at 31 May 2026

-

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

1

Orindary A

1

Ordinary B

1

2