E W Lee Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11972460 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

E W LEE HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E W Lee

M J Lee

REGISTERED OFFICE:

1 Green End

Fen Ditton

Cambridge

Cambridgeshire

CB5 8SX

REGISTERED NUMBER:

11972460 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Investments

5

1

Investment property

6

2,918,762

2,918,763

CURRENT ASSETS

Debtors

7

209,142

22,190

Investments

8

1,339,053

1,517,603

Cash and cash equivalents

95,384

169,812

1,643,579

1,709,605

CREDITORS

Amounts falling due within one year

9

(35,928

)

(135,543

)

NET CURRENT ASSETS

1,607,651

1,574,062

TOTAL ASSETS LESS CURRENT LIABILITIES

4,526,414

4,492,825

PROVISIONS FOR LIABILITIES

10

(79,778

)

(79,778

)

NET ASSETS

4,446,636

4,413,047

CAPITAL AND RESERVES

Called up share capital

11

2

Fair value reserve

12

239,331

Retained earnings

4,207,303

4,173,714

SHAREHOLDERS' FUNDS

4,446,636

4,413,047

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

E W Lee - Director

1.	STATUTORY INFORMATION

E W Lee Holdings Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about E W Lee Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents rental income receivable.

Investment property

Investment property is included at fair value. Fair value gains and losses are recognised in the profit and loss account. Deferred taxation is provided on these gains and losses at the rate expected to apply when the property is sold.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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.

Fixed asset investments

Investments in fixed assets are held at cost.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 June 2024

and 31 May 2025

1

NET BOOK VALUE

At 31 May 2025

1

At 31 May 2024

1

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 May 2025

2,918,762

NET BOOK VALUE

At 31 May 2025

2,918,762

At 31 May 2024

2,918,762

Fair value at 31 May 2025 is represented by:

£

Valuation in 2020

319,109

Cost

2,599,653

2,918,762

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

2,599,653

Investment Property was valued on an open market basis on 31 May 2025 by the director .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

4,277

22,189

Other debtors

204,865

1

209,142

22,190

8.	CURRENT ASSET INVESTMENTS

2025

2024

£

Unlisted investments

1,339,053

1,517,603

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

5

-

Trade creditors

168

-

Taxation and social security

32,755

-

Other creditors

3,000

135,543

35,928

135,543

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

79,778

Deferred

tax

£

Balance at 1 June 2024

79,778

Balance at 31 May 2025

79,778

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

2

Ordinary shares

£1

2

12.

RESERVES

Fair

value

reserve

£

At 1 June 2024

and 31 May 2025

239,331

13.	DEFERRED TAX

Deferred tax is recognised on the revaluation of investment property, at the rate expected to apply when the properties are sold.