LEES CLEANING CONTRACTORS LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: OC350879

LEES CLEANING CONTRACTORS LLP

Filleted Unaudited Financial Statements

31 March 2026

LEES CLEANING CONTRACTORS LLP

Financial Statements

Year ended 31st March 2026

Contents	Page

Designated members and professional advisers	1

Members' report	2

Statement of financial position	4

Notes to the financial statements	6

LEES CLEANING CONTRACTORS LLP

Designated Members and Professional Advisers

Designated members	D E West
	Mrs J West
	L West
	Josh & Tom Ltd

Registered office	43 Maxwell Street
	South Shields
	Tyne & Wear

Bankers	Lloyds Bank Plc
	101 King Street
	South Shields
	Tyne & Wear

LEES CLEANING CONTRACTORS LLP

Members' Report

Year ended 31st March 2026

The members present their report and the unaudited financial statements of the LLP for the year ended 31 March 2026 .

Principal activities

The principal activity of the company during the year was general cleaning contractors. There were no changes in the nature of this activity in the year under review.

Designated members

The designated members who served the LLP during the year were as follows:

D E West
Mrs J West
L West
Josh & Tom Ltd

Policy regarding members' drawings and the subscription and repayment of amounts subscribed or otherwise contributed by members

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP.

New members are required to subscribe a minimum level of capital and in subsequent years members are invited to subscribe for further capital, the amounts of which is determined by the performance and seniority of those members. On retirement, capital is repaid to members.

This report was approved by the members on 19 May 2026 and signed on behalf of the members by:

D E West

Designated Member

Registered office:

43 Maxwell Street

South Shields

Tyne & Wear

LEES CLEANING CONTRACTORS LLP

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	5	404,093	404,093
Tangible assets	6	382,522	382,345
		---------	---------
		786,615	786,438

Current assets

Stocks		12,368	11,459
Debtors	7	760,201	784,083
Cash at bank and in hand		438,424	339,309
		------------	------------
		1,210,993	1,134,851

Creditors: amounts falling due within one year	8	999,625		885,867
		------------		------------
Net current assets			211,368	248,984
			---------	------------
Total assets less current liabilities			997,983	1,035,422

Creditors: amounts falling due after more than one year	9	47,421	58,898
		---------	------------
Net assets		950,562	976,524
		---------	------------

Represented by:

Loans and other debts due to members

Other amounts	10	950,562	976,524
		---------	---------

Members' other interests

Other reserves	–	–
	---------	---------
	950,562	976,524
	---------	---------

Total members' interests

Amounts due from members		(16,334)	(47,624)
Loans and other debts due to members	10	950,562	976,524
Members' other interests		–	–
		---------	---------
		934,228	928,900
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' 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 (as applied to LLPs), the income statement has not been delivered.

LEES CLEANING CONTRACTORS LLP

Statement of Financial Position (continued)

31 March 2026

For the year ending 31st March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the members and authorised for issue on 19 May 2026 , and are signed on their behalf by:

D E West

Designated Member

Registered number: OC350879

LEES CLEANING CONTRACTORS LLP

Notes to the Financial Statements

Year ended 31st March 2026

1.	General information

The LLP is registered in England and Wales. The address of the registered office is 43 Maxwell Street, South Shields, Tyne & Wear.

2.	Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP 2024).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

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.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the income statement in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the income statement and are equity appropriations in the statement of financial position.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the income statement within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost and it is not amortised as in the opinion of the members the fair value is in excess of the carrying value.

Tangible assets

Tangible assets are initially recorded at cost, and 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity 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	-	15% reducing balance
Motor Vehicles	-	20% reducing balance
Fixtures, Fittings and Equipment	-	15% reducing balance

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the LLP are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the LLP 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. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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 as a finance cost in profit or loss in the period in which it arises.

4.	Employee numbers

The average number of persons employed by the LLP during the year, including the members with contracts of employment, amounted to 259 (2025: 295 ).

5.	Intangible assets

	Goodwill
	£
Cost
At 1st April 2025 and 31st March 2026	404,093
	---------
Amortisation
At 1st April 2025 and 31st March 2026	–
	---------
Carrying amount
At 31st March 2026	404,093
	---------
At 31st March 2025	404,093
	---------

6.	Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Apr 2025	150,141	108,222	8,277	316,942	49,395	632,977
Additions	–	7,674	–	51,253	–	58,927
Disposals	–	–	–	( 24,551)	–	( 24,551)
	---------	---------	-------	---------	--------	---------
At 31 Mar 2026	150,141	115,896	8,277	343,644	49,395	667,353
	---------	---------	-------	---------	--------	---------
Depreciation
At 1 Apr 2025	–	92,146	7,972	117,685	32,829	250,632
Charge for the year	–	3,563	46	44,871	2,485	50,965
Disposals	–	–	–	( 16,766)	–	( 16,766)
	---------	---------	-------	---------	--------	---------
At 31 Mar 2026	–	95,709	8,018	145,790	35,314	284,831
	---------	---------	-------	---------	--------	---------
Carrying amount
At 31 Mar 2026	150,141	20,187	259	197,854	14,081	382,522
	---------	---------	-------	---------	--------	---------
At 31 Mar 2025	150,141	16,076	305	199,257	16,566	382,345
	---------	---------	-------	---------	--------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31st March 2026	59,178
	--------
At 31st March 2025	73,973
	--------

7.	Debtors

	2026	2025
	£	£
Trade debtors	512,841	506,560
Other debtors	247,360	277,523
	---------	---------
	760,201	784,083
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	81,695	52,834
Social security and other taxes	296,603	202,141
Other creditors	621,327	630,892
	---------	---------
	999,625	885,867
	---------	---------

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

	2026	2025
	£	£
Other creditors	47,421	58,898
	--------	--------

10.	Loans and other debts due to members

	2026	2025
	£	£
Amounts owed to members in respect of profits	950,562	976,524
	---------	---------

11.	Related party transactions

During the year the LLP entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
Eve UK Property LLP	–	–	50,000	50,000
	----	----	--------	--------

The LLP has made loans to Eve UK Properties LLP, which is controlled by D E West (a member) and was owed £50,000 (2025: £50,000) at the year end. These loans are interest free, repayable on demand and no amounts have been written off.