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Registered number: 00476283 M. LESSER & SON LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
M. LESSER & SON LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
M. LESSER & SON LIMITED REGISTERED NUMBER: 00476283 BALANCE SHEET AS AT 30 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 585 |  | 134
Investment property | 5 |  | 226,868 |  | 226,868
|  |  | 227,453 |  | 227,002
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | - |  | 2,550 |
Cash at bank and in hand |  | 6,252 |  | 868 |
|  | 6,252 |  | 3,418 |
Creditors: amounts falling due within one year | 7 | (300,726) |  | (309,462) |
Net current liabilities |  |  | (294,474) |  | (306,044)
Total assets less current liabilities |  |  | (67,021) |  | (79,042)
Creditors: amounts falling due after more than one year | 8 |  | (10,223) |  | (12,959)
Net liabilities |  |  | (77,244) |  | (92,001)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Profit and loss account |  |  | (87,244) |  | (102,001)
|  |  | (77,244) |  | (92,001)
Page 1
M. LESSER & SON LIMITED REGISTERED NUMBER: 00476283 BALANCE SHEET (CONTINUED) AS AT 30 DECEMBER 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D.M. Lesser
Director
Date: 5 August 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
M. LESSER & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
1. | General information
M. Lesser & Son Limited (the company) is a private company, limited by shares, incorporated and domiciled in England. The address of the registered office is Ground Floor, 35 Newhall Street, Birmingham, B3 3PU and the principal place of business is 6 Anker Court, Bonehill Road, Tamworth, Staffordshire, B78 3HP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company is dependent upon a loan from one of the directors, who has indicated that he will continue to provide the financial support necessary to enable the company to continue in operational existence for the forseeable future. Accordingly these financial statement have been prepared on a going concern basis.
| 2.3 | Rental income
Rental income is recognised in the Statement of comprehensive income on a receivable basis.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 10% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
M. LESSER & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers or directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.11 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.12 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Page 4
M. LESSER & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 31 December 2024 | 2,301
| Additions | 516
| At 30 December 2025 | 2,817
| Depreciation |
| At 31 December 2024 | 2,167
| Charge for the year on owned assets | 65
| At 30 December 2025 | 2,232
| Net book value |
| At 30 December 2025 | 585
| At 30 December 2024 | 134
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 31 December 2024 | 226,868
| At 30 December 2025 | 226,868
The 2025 valuations were made by the directors, on an open market value basis. The company's freehold investment property is included at fair value, which in the opinion of the directors is not materially different from the original cost.
Page 5
M. LESSER & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 2,550
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 2,770 | 2,770
| Trade creditors | 106 | 2,503
| Corporation tax | 3,974 | 1,767
| Other taxation and social security | 371 | 35
| Other creditors | 243,505 | 252,387
| Share capital treated as debt | 50,000 | 50,000
|  | 300,726 | 309,462
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 2,770 | 2,770
| Details of security provided:
The bank loan is secured by a government guarantee. Page 6
M. LESSER & SON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 10,223 | 12,959
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 10,223 | 12,959
| Details of security provided:
The bank loan is secured by a government guarantee.
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Repayable by instalments | - | 1,169
The bank loan is repayable by instalments over a ten year period at an interest rate of 2.5% per annum. £Nil (2024 - £1,169) is the payable amount still remaining five years from the balance sheet date.
Page 7