Company Registration No. 14097457 (England and Wales)
Leecroft Brothers Ltd
Unaudited accounts
for the year ended 31 May 2026
Leecroft Brothers Ltd
Company Information
for the year ended 31 May 2026
Directors
George Joseph Williams
Harvey Christian Williams
Company Number
14097457 (England and Wales)
Registered Office
Unit 3a
Buttermilk Hall Farm
Baldock Road
Buntingford
Hertfordshire
SG9 9RH
England
Accountants
IAB Accountants Limited
200 Selbourne Road
Luton
Bedfordshire
LU4 8LT
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Leecroft Brothers Ltd
for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Leecroft Brothers Ltd for the year ended
31 May 2026 as set out on pages
5 -
7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Leecroft Brothers Ltd, as a body, in accordance with the terms of our engagement letter dated 15 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Leecroft Brothers Ltd and state those matters that we have agreed to state to the Board of Directors of Leecroft Brothers Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leecroft Brothers Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Leecroft Brothers Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Leecroft Brothers Ltd. You consider that Leecroft Brothers Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Leecroft Brothers Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
IAB Accountants Limited
Chartered Certified Accountants
200 Selbourne Road
Luton
Bedfordshire
LU4 8LT
13 August 2026
Leecroft Brothers Ltd
Statement of financial position
as at 31 May 2026
Called up share capital not paid
100
100
Cash at bank and in hand
36,472
53,280
Creditors: amounts falling due within one year
(7,667)
(308)
Net current assets
112,759
65,778
Total assets less current liabilities
112,859
65,878
Creditors: amounts falling due after more than one year
(40,000)
(14,466)
Called up share capital
118
118
Share premium
49,982
49,982
Profit and loss account
22,759
1,312
Shareholders' funds
72,859
51,412
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by
Harvey Christian Williams
Director
Company Registration No. 14097457
Leecroft Brothers Ltd
Notes to the Accounts
for the year ended 31 May 2026
Leecroft Brothers Ltd is a private company, limited by shares, registered in England and Wales, registration number 14097457. The registered office is Unit 3a, Buttermilk Hall Farm, Baldock Road, Buntingford, Hertfordshire, SG9 9RH, England.
2
Compliance with accounting standards
These financial statements have been prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, including Section 1A – Small Entities.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase and, where applicable, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.
Transactions denominated in foreign currencies are translated into sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the exchange rate ruling at the balance sheet date. Exchange differences arising on translation are recognised in the profit and loss account.
The financial statements have been prepared on a going concern basis. The directors have considered the company's financial position, trading performance, cash flows and available financial resources and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors consider it appropriate to continue to adopt the going concern basis in preparing the financial statements.
Amounts falling due within one year
Accrued income and prepayments
1,171
10,615
Leecroft Brothers Ltd
Notes to the Accounts
for the year ended 31 May 2026
5
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
5,031
308
6
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
-
14,466
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
18 Ordinary shares - Class B of £1 each
18
18
8
Transactions with related parties
During the year, Variation Holdings Limited, which holds 18 B Class ordinary shares in the company, provided a loan of £50,000 to the company, of which £10,000 was repaid during the year.
The loan bears interest at an agreed rate of 6.50% per annum.
The loan is included within other creditors and is repayable after more than one year.
The balance due to Variation Holdings Limited at 31 May 2026 was £40,000.
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).