Registration number: 04321141

Lefktro U.K. Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 10

Lefktro U.K. Limited

(Registration number: 04321141)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	377	808
Tangible assets	5	25,059	32,449
		25,436	33,257
Current assets
Stocks	6	1,503,800	1,520,792
Debtors	7	1,038,700	1,186,925
Cash at bank and in hand		1,073,964	707,526
		3,616,464	3,415,243
Creditors: Amounts falling due within one year	8	(1,253,459)	(1,232,861)
Net current assets		2,363,005	2,182,382
Total assets less current liabilities		2,388,441	2,215,639
Provisions for liabilities		(6,033)	(7,405)
Net assets		2,382,408	2,208,234
Capital and reserves
Called up share capital		100	100
Retained earnings		2,382,308	2,208,134
Shareholders' funds		2,382,408	2,208,234

Lefktro U.K. Limited

(Registration number: 04321141)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 April 2026 and signed on its behalf by:
 

J A Tyler Director

B M Tyler Company secretary and director

Lefktro U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 3D
Lopen Business Park Mill Lane
Lopen
Somerset
TA13 5JS

These financial statements were authorised for issue by the Board on 24 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

Government grants

Government grants are accounted for under the accruals model.

Lefktro U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the
date of the transaction. Monetary assets and liabilities denominated in foreign currencies are
retranslated into the respective functional currency of the entity at the rates prevailing on the reporting
period date. Non-monetary items carried at fair value that are denominated in foreign currencies are
retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits
reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will
be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively
enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

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
Furniture, fittings and equipment	25%, 33%, 50% and 100% straight line
Motor vehicles	25% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Trademarks, patents and licenses	33% straight line
Website development	33% straight line

Lefktro U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Lefktro U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 10 (2024 - 11).

Lefktro U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Trademarks, patents and licenses  £	Website  £	Total £
Cost or valuation
At 1 December 2024	2,701	10,518	13,219
Disposals	(2,701)	-	(2,701)
At 30 November 2025	-	10,518	10,518
Amortisation
At 1 December 2024	2,701	9,710	12,411
Amortisation charge	-	431	431
Amortisation eliminated on disposals	(2,701)	-	(2,701)
At 30 November 2025	-	10,141	10,141
Carrying amount
At 30 November 2025	-	377	377
At 30 November 2024	-	808	808

5	Tangible assets

	Furniture, fittings and equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	86,710	8,495	95,205
Additions	2,641	-	2,641
Disposals	(26,930)	-	(26,930)
At 30 November 2025	62,421	8,495	70,916
Depreciation
At 1 December 2024	54,261	8,495	62,756
Charge for the year	10,031	-	10,031
Eliminated on disposal	(26,930)	-	(26,930)
At 30 November 2025	37,362	8,495	45,857
Carrying amount
At 30 November 2025	25,059	-	25,059
At 30 November 2024	32,449	-	32,449

Lefktro U.K. Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Stocks

	2025 £	2024 £
Other inventories	1,503,800	1,520,792

7

Debtors

	2025 £	2024 £
Trade debtors	855,044	953,458
Other debtors	162,345	210,993
Prepayments	21,311	22,474
	1,038,700	1,186,925

8

Creditors

Due within one year	Note	2025 £	2024 £
Trade creditors		856,530	888,800
Amounts due to related parties	10	106,952	-
Social security and other taxes		12,703	11,293
Other creditors		9,296	1,134
Accruals		24,515	97,118
Corporation tax liability		243,463	234,516
		1,253,459	1,232,861