REGISTERED NUMBER: 15870291 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2024 to 31 August 2025

for

Lca Plant Services Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

32,303

CURRENT ASSETS

Debtors

5

17,277

Cash at bank

3,193

20,470

CREDITORS

Amounts falling due within one year

6

15,631

NET CURRENT ASSETS

4,839

TOTAL ASSETS LESS CURRENT LIABILITIES

37,142

CREDITORS

Amounts falling due after more than one year

7

(29,784

)

PROVISIONS FOR LIABILITIES

(6,138

)

NET ASSETS

1,220

CAPITAL AND RESERVES

Called up share capital

5

Retained earnings

1,215

1,220

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 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 4 June 2026 and were signed on its behalf by:

Mr L N Tiffen - Director

1.	STATUTORY INFORMATION

Lca Plant Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15870291

Registered office:

22 Forest Row

Stevenage

SG2 8BY

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor Vehicles

25% straight line

Taxation

Taxation for the period 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 period 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Hire purchase and leasing agreements

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly through the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 August 2025

32,990

DEPRECIATION

Charge for period

687

At 31 August 2025

687

NET BOOK VALUE

At 31 August 2025

32,303

At 31 July 2024

32,990

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

12,730

Other debtors

1,148

Directors' loan accounts

3,399

17,277

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other loans

3,134

Hire purchase contracts

2,874

Trade creditors

1,872

Tax

3,507

Social security and other taxes

761

VAT

1,183

Accrued expenses

2,300

15,631

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other loans

5,164

Hire purchase contracts

24,620

29,784

Included in hire purchase contracts under one year is £2,874 and due over one year is £24,620 in relation to assets held under hire purchase agreements. These agreements are secured on the assets concerned.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 August 2025:

£

Mr L N Tiffen

Balance outstanding at start of period

-

Amounts advanced

11,692

Amounts repaid

(8,293

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

3,399

Mr C Miller

Balance outstanding at start of period

-

Amounts advanced

1

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

1

These loans are provided interest free and are repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Luke Tiffen, by virtue of his majority shareholding.

10.	SHARE CAPITAL

Allotted, called up and fully paid shares.

2025

Ordinary shares of £1 each

No.

£

Mr Luke Tiffen

4

4

Mr Chris Miller

1

1