Company registration number: 13962130
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
L J Sowden Building Services Ltd
Pages for filing with the Registrar
Company registration number: 13962130
L J Sowden Building Services Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 9,600 10,200
Tangible assets 5 38,879 53,491
48,479 63,691
Current assets
Stocks 12,900 43,800
Debtors 433 425
Cash at bank and in hand 143,912 135,429
157,245 179,654
Creditors: amounts falling due within one year
(38,550) (63,824)
Net current assets 118,695 115,830
Total assets less current liabilities 167,174 179,521
NET ASSETS 167,174 179,521
Capital and reserves
Called up share capital 2 2
Profit and loss account 167,172 179,519
TOTAL EQUITY 167,174 179,521
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13962130
L J Sowden Building Services Ltd
Balance sheet - continued
as at 31 March 2026
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 to the Registrar.
Signed by:
Mr L Sowden, Director
10 August 2026
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L J Sowden Building Services Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
L J Sowden Building Services Ltd is a private company registered in England and Wales. Its registered number is 13962130. The company is limited by shares. Its registered office is C/o Baines And Co, 46 Rolle Street, Exmouth, Devon, EX8 2SQ.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 5% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% straight line
Motor vehicles - 20% straight line
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L J Sowden Building Services Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Taxation
Taxation for the year comprises current taxation. 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 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 12,000
At 31 March 2026 12,000
Amortisation
At 1 April 2025 1,800
Charge for year 600
At 31 March 2026 2,400
Net book value
At 31 March 2026 9,600
At 31 March 2025 10,200
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L J Sowden Building Services Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 72,474
At 31 March 2026 72,474
Depreciation
At 1 April 2025 18,983
Charge for year 14,612
At 31 March 2026 33,595
Net book value
At 31 March 2026 38,879
At 31 March 2025 53,491
6 Advances, credit and guarantees granted to the director
There were no advances, credit or guarantees granted to directors in the year.
7 Related party transactions
Dividends were issued in the year totalling £30,000.
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