1 January 2025 false No description of principal activity Taxfiler 2024.6 12376657 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12376657 2024-12-31 12376657 2025-01-01 2025-12-31 12376657 business:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12376657 business:AbridgedAccounts 2025-01-01 2025-12-31 12376657 2025-12-31 12376657 business:Director1 2025-01-01 2025-12-31 12376657 business:Director2 2025-01-01 2025-12-31 12376657 business:Director3 2025-01-01 2025-12-31 12376657 business:RegisteredOffice 2025-01-01 2025-12-31 12376657 2024-12-31 12376657 core:WithinOneYear 2025-12-31 12376657 core:WithinOneYear 2024-12-31 12376657 core:AfterOneYear 2025-12-31 12376657 core:AfterOneYear 2024-12-31 12376657 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 12376657 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 12376657 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 12376657 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 12376657 core:PreviouslyStatedAmount 2025-12-31 12376657 core:PreviouslyStatedAmount 2024-12-31 12376657 business:SmallEntities 2025-01-01 2025-12-31 12376657 countries:EnglandWales 2025-01-01 2025-12-31 12376657 core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 12376657 core:AcceleratedTaxDepreciationDeferredTax 2024-12-31 12376657 2024-12-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 12376657 (England and Wales)
Leada Auto Parts Ltd Unaudited accounts for the year ended 31 December 2025
Leada Auto Parts Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Leada Auto Parts Ltd Company Information for the year ended 31 December 2025
Directors
Wesley Brown Steven Goodfellow Stephen Henry
Company Number
12376657 (England and Wales)
Registered Office
Business Central 2 Union Square Central Park Darlington County Durham DL1 1GL England
Accountants
Lyons Watson Accountants Business Central 2 Union Square Darlington DL1 1GL
- 3 -
Leada Auto Parts Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
142,521
141,548
Current assets
Inventories
138,580
120,000
Debtors
233,095
220,138
Cash at bank and in hand
303,339
216,655
675,014
556,793
Creditors: amounts falling due within one year
(350,441)
(373,798)
Net current assets
324,573
182,995
Total assets less current liabilities
467,094
324,543
Creditors: amounts falling due after more than one year
-
(14,000)
Provisions for liabilities
Deferred tax
5
(14,219)
-
Net assets
452,875
310,543
Capital and reserves
Called up share capital
3
3
Profit and loss account
452,872
310,540
Shareholders' funds
452,875
310,543
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by
Stephen Henry Director Company Registration No. 12376657
- 4 -
Leada Auto Parts Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Leada Auto Parts Ltd is a private company, limited by shares, registered in England and Wales, registration number 12376657. The registered office is Business Central, 2 Union Square, Central Park, Darlington, County Durham, DL1 1GL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
190,546
Additions
19,317
At 31 December 2025
209,863
Depreciation
At 1 January 2025
48,998
Charge for the year
18,344
At 31 December 2025
67,342
Net book value
At 31 December 2025
142,521
At 31 December 2024
141,548
- 5 -
Leada Auto Parts Ltd Notes to the Accounts for the year ended 31 December 2025
5
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
14,219
-
2025
2024
£
£
Charged to the profit and loss account
14,219
-
Provision at end of year
14,219
-
6
Average number of employees
During the year the average number of employees was 19 (2024: 18).
- 6 -