Leysop Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02873385

Leysop Limited

Filleted Unaudited Financial Statements

28 February 2026

Leysop Limited

Statement of Financial Position

28 February 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	41,562	44,400

Current assets

Stocks		146,480	132,198
Debtors	6	63,645	120,179
Cash at bank and in hand		777,799	648,311
		---------	---------
		987,924	900,688

Creditors: amounts falling due within one year	7	38,509	14,228
		---------	---------
Net current assets		949,415	886,460
		---------	---------
Total assets less current liabilities		990,977	930,860
		---------	---------
Net assets		990,977	930,860
		---------	---------

Capital and reserves

Called up share capital	133	133
Share premium account	16,467	16,467
Profit and loss account	974,377	914,260
	---------	---------
Shareholders funds	990,977	930,860
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 28 February 2026 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Leysop Limited

Statement of Financial Position (continued)

28 February 2026

These financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

Mr P F Franks	Mr S J Payne
Director	Director

Company registration number: 02873385

Leysop Limited

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 24A Crown Street,, Brentwood,, CM14 4BA, Essex.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	10% straight line
Improvements to property	-	20% straight line
Plant and machinery	-	35% reducing balance
Computer Equipment	-	35% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2025: 9 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£	£
Cost
At 1 March 2025	89,687	59,386	14,352	2,172	165,597
Additions	–	–	450	–	450
	--------	--------	--------	-------	---------
At 28 February 2026	89,687	59,386	14,802	2,172	166,047
	--------	--------	--------	-------	---------
Depreciation
At 1 March 2025	48,436	58,780	12,581	1,400	121,197
Charge for the year	1,794	446	778	270	3,288
	--------	--------	--------	-------	---------
At 28 February 2026	50,230	59,226	13,359	1,670	124,485
	--------	--------	--------	-------	---------
Carrying amount
At 28 February 2026	39,457	160	1,443	502	41,562
	--------	--------	--------	-------	---------
At 28 February 2025	41,251	606	1,771	772	44,400
	--------	--------	--------	-------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	57,684	105,772
Other debtors	5,961	14,407
	--------	---------
	63,645	120,179
	--------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	8,529	1,755
Corporation tax	17,531	179
Social security and other taxes	10,949	9,544
Other creditors	1,500	2,750
	--------	--------
	38,509	14,228
	--------	--------