Registration number:
Leafcutter Design Ltd
trading as
for the Year Ended 31 March 2026
Leafcutter Design Ltd
trading as Tim's Tiles
Contents
|
Company Information |
|
|
Accountants' Report |
|
|
Profit and Loss Account |
|
|
Balance Sheet |
|
|
Notes to the Unaudited Financial Statements |
|
|
Detailed Profit and Loss Account |
Leafcutter Design Ltd
trading as Tim's Tiles
Company Information
|
Director |
Mr R Fox |
|
Registered office |
|
|
Accountants |
|
Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Leafcutter Design Ltd
trading as Tim's Tiles
for the Year Ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Leafcutter Design Ltd for the year ended 31 March 2026 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made solely to the Board of Directors of Leafcutter Design Ltd, as a body, in accordance with the terms of our engagement letter dated 15 August 2003. Our work has been undertaken solely to prepare for your approval the accounts of Leafcutter Design Ltd and state those matters that we have agreed to state to the Board of Directors of Leafcutter Design Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leafcutter Design Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Leafcutter Design Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Leafcutter Design Ltd. You consider that Leafcutter Design Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Leafcutter Design Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
......................................
Chartered Certified Accountants
St Ives
Cambridgeshire
PE27 5BN
Leafcutter Design Ltd
trading as Tim's Tiles
Profit and Loss Account for the Year Ended 31 March 2026
|
2026 |
2025 |
|
|
Turnover |
|
|
|
Other income |
|
|
|
Cost of raw materials and consumables |
( |
( |
|
Staff costs |
( |
( |
|
Depreciation and other amounts written off assets |
( |
( |
|
Other charges |
(106,162) |
(90,041) |
|
(Loss)/profit before tax |
( |
|
|
Tax on (loss)/profit |
|
( |
|
(Loss)/profit for the year |
( |
|
Leafcutter Design Ltd
trading as Tim's Tiles
(Registration number: 03856457)
Balance Sheet as at 31 March 2026
|
2026 |
2025 |
|
|
Fixed assets |
|
|
|
Current assets |
|
|
|
Prepayments and accrued income |
|
|
|
Creditors: Amounts falling due within one year |
( |
( |
|
Net current assets |
|
|
|
Total assets less current liabilities |
|
|
|
Creditors: Amounts falling due after more than one year |
- |
( |
|
Accruals and deferred income |
( |
( |
|
|
|
|
|
Capital and reserves |
|
|
Leafcutter Design Ltd
trading as Tim's Tiles
(Registration number: 03856457)
Balance Sheet as at 31 March 2026
|
General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
England
These financial statements were authorised for issue by the
|
Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
Leafcutter Design Ltd
trading as Tim's Tiles
(Registration number: 03856457)
Balance Sheet as at 31 March 2026
For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
|
• |
|
|
• |
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.
Approved and authorised by the
|
......................................... |
Leafcutter Design Ltd
trading as Tim's Tiles
Detailed Profit and Loss Account for the Year Ended 31 March 2026
|
2026 |
2025 |
|
|
turnover (analysed below) |
902,172 |
692,059 |
|
Cost of sales (analysed below) |
(609,676) |
(507,195) |
|
Gross profit |
292,496 |
184,864 |
|
Gross profit (%) |
32.42% |
26.71% |
|
Administrative expenses |
||
|
Employment costs (analysed below) |
195,573 |
73,817 |
|
Establishment costs (analysed below) |
68,985 |
52,404 |
|
General administrative expenses (analysed below) |
28,578 |
30,185 |
|
Finance charges (analysed below) |
8,599 |
7,223 |
|
Depreciation costs (analysed below) |
6,990 |
2,789 |
|
308,725 |
166,418 |
|
|
Operating (loss)/profit |
(16,229) |
18,446 |
|
Other interest receivable and similar income (analysed below) |
918 |
1,800 |
|
Interest payable and similar charges (analysed below) |
- |
(229) |
|
918 |
1,571 |
|
|
(Loss)/profit before tax |
(15,311) |
20,017 |
Leafcutter Design Ltd
trading as Tim's Tiles
Detailed Profit and Loss Account for the Year Ended 31 March 2026
|
2026 |
2025 |
|
Turnover |
||
|
Work done |
902,172 |
692,059 |
|
Cost of sales |
||
|
Opening stock |
45,511 |
60,916 |
|
Materials |
500,432 |
408,068 |
|
Closing stock |
(54,082) |
(45,511) |
|
Wages and salaries |
92,882 |
62,438 |
|
Staff NIC (Employers) |
7,505 |
4,886 |
|
Staff pensions (Defined contribution) |
3,469 |
2,578 |
|
Subcontract cost |
1,380 |
- |
|
Waste disposal |
3,061 |
2,537 |
|
Freight and carriage |
9,518 |
11,283 |
|
609,676 |
507,195 |
|
Employment costs |
||
|
Wages and salaries |
15,000 |
15,000 |
|
Directors remuneration |
46,423 |
45,223 |
|
Directors pensions (Defined contribution) |
129,600 |
9,600 |
|
Private health insurance |
4,303 |
3,639 |
|
Staff welfare |
247 |
355 |
|
195,573 |
73,817 |
|
Establishment costs |
||
|
Rent and rates |
48,260 |
46,826 |
|
Light, heat and power |
2,671 |
2,709 |
|
Insurance |
4,794 |
2,856 |
|
Repairs and maintenance |
13,260 |
13 |
|
68,985 |
52,404 |
Leafcutter Design Ltd
trading as Tim's Tiles
Detailed Profit and Loss Account for the Year Ended 31 March 2026
|
2026 |
2025 |
|
General administrative expenses |
||
|
Telephone and fax |
692 |
3,155 |
|
Computer software and maintenance costs |
2,682 |
3,981 |
|
Printing, postage and stationery |
669 |
842 |
|
Trade subscriptions |
1,161 |
1,154 |
|
Sundry expenses |
80 |
258 |
|
Cleaning |
100 |
- |
|
Motor expenses |
7,818 |
8,566 |
|
Travel and subsistence |
951 |
- |
|
Advertising |
1,607 |
3,627 |
|
Accountancy fees |
2,425 |
1,650 |
|
Consultancy fees |
2,542 |
3,839 |
|
Legal and professional fees |
2,232 |
990 |
|
Bad debts written off |
5,619 |
2,123 |
|
28,578 |
30,185 |
|
Finance charges |
||
|
Bank charges |
837 |
753 |
|
Credit card charges |
7,762 |
6,470 |
|
8,599 |
7,223 |
|
Depreciation costs |
||
|
Depreciation of plant and machinery (owned) |
925 |
899 |
|
Depreciation of fixtures and fittings (owned) |
- |
33 |
|
Depreciation of motor vehicles (owned) |
5,588 |
642 |
|
Depreciation of office equipment (owned) |
477 |
1,215 |
|
6,990 |
2,789 |
|
Other interest receivable and similar income |
||
|
Bank interest receivable |
918 |
1,800 |
|
Interest payable and similar expenses |
||
|
Bank loan interest payable |
- |
229 |