Stanley Hugh Leach (Holdings) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 00450266 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

STANLEY HUGH LEACH (HOLDINGS) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A Leach

R M Leach

Ms P J Rix

SECRETARY:

P A Leach

REGISTERED OFFICE:

50 Seymour Street

London

W1H 7JG

REGISTERED NUMBER:

00450266 (England and Wales)

ACCOUNTANTS:

Orcom Civvals Limited

Accountants

50 Seymour Street

London

W1H 7JG

FIXED ASSETS

Tangible assets

4

23,482

25,091

CURRENT ASSETS

Stocks

386,700

592,700

Debtors

5

12,381

17,062

Investments

6

2,033,890

1,839,911

Cash at bank

74,604

208,804

2,507,575

2,658,477

CREDITORS

Amounts falling due within one year

7

(616,673

)

(719,193

)

NET CURRENT ASSETS

1,890,902

1,939,284

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,914,384

1,964,375

CREDITORS

Amounts falling due after more than
one year

8

(41,861

)

(41,861

)

PROVISIONS FOR LIABILITIES

(66,594

)

(66,721

)

NET ASSETS

1,805,929

1,855,793

CAPITAL AND RESERVES

Called up share capital

274,320

Capital redemption reserve

9

56,480

Other reserves

9

5,904

Fair value reserve

9

310,393

288,830

Retained earnings

9

1,158,832

1,230,259

1,805,929

1,855,793

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

P A Leach - Director

1.	STATUTORY INFORMATION

Stanley Hugh Leach (Holdings) Ltd 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.

Long leasehold

-

2% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

leasehold

fittings

vehicles

Totals

£

COST

At 1 September 2024

and 31 August 2025

68,123

3,871

21,299

93,293

DEPRECIATION

At 1 September 2024

44,806

2,097

21,299

68,202

Charge for year

1,222

387

-

1,609

At 31 August 2025

46,028

2,484

21,299

69,811

NET BOOK VALUE

At 31 August 2025

22,095

1,387

-

23,482

At 31 August 2024

23,317

1,774

-

25,091

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

12,381

17,062

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

SHL Investments loan

2,033,890

1,839,911

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

6,408

9,655

Taxation and social security

3,234

9,005

Other creditors

607,031

700,533

616,673

719,193

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Other creditors

41,861

9.

RESERVES

Capital

Fair

Retained

redemption

Other

value

earnings

reserve

reserves

reserve

Totals

£

At 1 September 2024

1,230,259

56,480

5,904

288,830

1,581,473

Deficit for the year

(71,427

)

(71,427

)

Increase for year

-

21,563

At 31 August 2025

1,158,832

56,480

5,904

310,393

1,531,609

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

P A Leach

Balance outstanding at start of year

(64,599

)

(64,811

)

Amounts advanced

-

212

Amounts repaid

(859

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(65,458

)

(64,599

)

R M Leach

Balance outstanding at start of year

(1,889

)

(1,889

)

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(1,889

)

(1,889

)

Ms P J Rix

Balance outstanding at start of year

(106,395

)

(106,560

)

Amounts advanced

106,560

165

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

165

(106,395

)

11.	RELATED PARTY DISCLOSURES

No transactions with related parties were undertaken such as are required to be disclosed.

In the opinion of the directors there was no ultimate controlling party at any time during the year.

Loans have been provided to the company by trustees of trusts, the principal beneficiaries of which are the directors, these amount to £41,860 (2024 - £41,860).