BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period The selling and installation of UPVC windows, doors and conservatories. 14 August 2026 10 10 05084989 2026-03-31 05084989 2025-03-31 05084989 2024-03-31 05084989 2025-04-01 2026-03-31 05084989 2024-04-01 2025-03-31 05084989 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05084989 uk-curr:PoundSterling 2025-04-01 2026-03-31 05084989 uk-bus:FullAccounts 2025-04-01 2026-03-31 05084989 uk-bus:Director1 2025-04-01 2026-03-31 05084989 uk-bus:RegisteredOffice 2025-04-01 2026-03-31 05084989 uk-bus:Agent1 2025-04-01 2026-03-31 05084989 uk-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 05084989 uk-core:ShareCapital 2026-03-31 05084989 uk-core:ShareCapital 2025-03-31 05084989 uk-core:RevaluationReserve 2026-03-31 05084989 uk-core:RevaluationReserve 2025-03-31 05084989 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 05084989 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 05084989 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 05084989 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 05084989 uk-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 05084989 uk-bus:FRS102 2025-04-01 2026-03-31 05084989 uk-core:LandBuildings 2025-04-01 2026-03-31 05084989 uk-core:Land 2025-04-01 2026-03-31 05084989 uk-core:PlantMachinery 2025-04-01 2026-03-31 05084989 uk-core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 05084989 uk-core:MotorVehicles 2025-04-01 2026-03-31 05084989 uk-core:CurrentFinancialInstruments 2026-03-31 05084989 uk-core:CurrentFinancialInstruments 2025-03-31 05084989 uk-core:WithinOneYear 2026-03-31 05084989 uk-core:WithinOneYear 2025-03-31 05084989 uk-core:EmployeeBenefits 2025-03-31 05084989 uk-core:AcceleratedTaxDepreciationDeferredTax 2026-03-31 05084989 uk-core:TaxLossesCarry-forwardsDeferredTax 2026-03-31 05084989 uk-core:OtherDeferredTax 2026-03-31 05084989 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2026-03-31 05084989 uk-core:EmployeeBenefits 2026-03-31 05084989 uk-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 05084989 uk-bus:OrdinaryShareClass1 2026-03-31 05084989 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 05084989
 
 
LEE KELLY UPVC LTD
 
Director's Report and Unaudited Financial Statements
 
for the financial year ended 31 March 2026



LEE KELLY UPVC LTD
DIRECTOR AND OTHER INFORMATION

 
Director Mark Lyndon Lee
 
 
Company Registration Number 05084989
 
 
Registered Office and Business Address 364 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AA
United Kingdom
 
 
Accountants HWR Accountants LTD
414 Blackpool Rd, Ashton-on-Ribble
Preston
Lancashire
PR2 2DX
GB
 
 
Bankers Lloyds Bank Plc
  94 Fishergate
  Preston
  Lancashire
  PR1 2JB
  United Kingdom



LEE KELLY UPVC LTD
DIRECTOR'S REPORT
for the financial year ended 31 March 2026

 
The director presents their report and the unaudited financial statements for the financial year ended 31 March 2026.
     
Director
The director who served during the financial year is as follows:
     
Mark Lyndon Lee
   
There were no changes in shareholdings between 31 March 2026 and the date of signing the financial statements.
     
In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.
     
Political Contributions
The company did not make any disclosable political donations in the current financial year.
     
Statement of Director's Responsibilities
     
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
     

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

- select suitable accounting policies and apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
     
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
     
Special provisions relating to small companies
The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
     
     
On behalf of the board
     
     
___________________________
Mark Lyndon Lee
Director
     
14 August 2026



LEE KELLY UPVC LTD

ACCOUNTANTS REPORT
to the Director on the Compilation of the unaudited financial statements of LEE KELLY UPVC LTD
for the financial year ended 31 March 2026
 
In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 March 2026 as set out on pages  to  which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.
 
This report is made solely to the director of LEE KELLY UPVC LTD, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.
 
We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.
 
You have acknowledged on the Balance Sheet for the year ended 31 March 2026 your duty to ensure that LEE KELLY UPVC LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of LEE KELLY UPVC LTD. You consider that LEE KELLY UPVC LTD is exempt from the statutory audit requirement for the financial year.
 
We have not been instructed to carry out an audit or a review of the financial statements of LEE KELLY UPVC LTD. For this reason, we have not verified the adequacy, 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 financial statements.
 
 
 
__________________________________
HWR ACCOUNTANTS LTD
414 Blackpool Rd, Ashton-on-Ribble
Preston
Lancashire
PR2 2DX
GB
 
14 August 2026



LEE KELLY UPVC LTD
PROFIT AND LOSS ACCOUNT
for the financial year ended 31 March 2026
2026 2025
Notes £ £

Turnover 2,905,468 2,519,942
 
Cost of sales (1,993,787) (1,723,305)
───────── ─────────
Gross profit 911,681 796,637
 
Administrative expenses (770,180) (632,925)
───────── ─────────
Operating profit 141,501 163,712
 
Interest receivable and similar income 892 4,544
───────── ─────────
Profit on ordinary activities before taxation 142,393 168,256
 
Tax on profit on ordinary activities (36,790) (47,612)
───────── ─────────
Profit for the financial year 105,603 120,644
───────── ─────────
Total comprehensive income 105,603 120,644
    ═════════   ═════════



LEE KELLY UPVC LTD
Company Registration Number: 05084989
BALANCE SHEET
as at 31 March 2026

2026 2025
Notes £ £
 
Fixed Assets
Tangible assets 4 1,171,108 876,012
───────── ─────────
 
Current Assets
Stocks 5 21,611 24,023
Debtors 6 177,539 138,408
Cash and cash equivalents 240,263 557,085
───────── ─────────
439,413 719,516
───────── ─────────
Creditors: amounts falling due within one year 7 (245,159) (265,769)
───────── ─────────
Net Current Assets 194,254 453,747
───────── ─────────
Total Assets less Current Liabilities 1,365,362 1,329,759
 
Provisions for liabilities 9 (30,098) (30,098)
───────── ─────────
Net Assets 1,335,264 1,299,661
═════════ ═════════
 
Capital and Reserves
Called up share capital 10 100 100
Revaluation reserve 98,389 98,389
Retained earnings 1,236,775 1,201,172
───────── ─────────
Equity attributable to owners of the company 1,335,264 1,299,661
═════════ ═════════
 
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).
           
For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 14 August 2026
           
           
________________________________          
Mark Lyndon Lee          
Director          
           



LEE KELLY UPVC LTD
STATEMENT OF CHANGES IN EQUITY
as at 31 March 2026

Called up Revaluation Retained Total
share reserve earnings
capital
£ £ £ £
 
At 1 April 2024 100 98,389 1,145,528 1,244,017
───────── ───────── ───────── ─────────
Profit for the financial year - - 120,644 120,644
───────── ───────── ───────── ─────────
Payment of dividends - - (65,000) (65,000)
  ───────── ───────── ───────── ─────────
At 31 March 2025 100 98,389 1,201,172 1,299,661
  ───────── ───────── ───────── ─────────
Profit for the financial year - - 105,603 105,603
  ───────── ───────── ───────── ─────────
Payment of dividends - - (70,000) (70,000)
  ───────── ───────── ───────── ─────────
At 31 March 2026 100 98,389 1,236,775 1,335,264
  ═════════ ═════════ ═════════ ═════════



LEE KELLY UPVC LTD
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026

   
1. General Information
 
LEE KELLY UPVC LTD is a company limited by shares incorporated and registered in England. The registered number of the company is 05084989. The registered office of the company is 364 Blackpool Road, Fulwood, Preston, Lancashire, PR2 3AA, United Kingdom which is also the principal place of business of the company. The selling and installation of UPVC windows, doors and conservatories. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Land and buildings freehold - 2% Straight line
  Long leasehold property - 20% Straight line
  Plant and machinery - 20% on written down value
  Fixtures, fittings and equipment - 20% on written down value
  Motor vehicles - 25% on written down value
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Investment properties

Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business.

Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Profit and Loss Account.

 
Leasing
Rentals payable under operating leases are dealt with in the Profit and Loss Account as incurred over the period of the rental agreement.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 10, (2025 - 10).
 
  2026 2025
  Number Number
 
Employee 10 10
  ═════════ ═════════

                 
4. Tangible assets
  Land and Investment Long Plant and Fixtures, Motor Total
  buildings properties leasehold machinery fittings and vehicles  
  freehold   property   equipment    
  £ £ £ £ £ £ £
Cost
At 1 April 2025 80,699 709,134 10,282 12,985 61,943 115,222 990,265
Additions 299,863 - - 2,276 - 35,210 337,349
Disposals - - - - - (29,490) (29,490)
  ───────── ───────── ───────── ───────── ───────── ───────── ─────────
At 31 March 2026 380,562 709,134 10,282 15,261 61,943 120,942 1,298,124
  ───────── ───────── ───────── ───────── ───────── ───────── ─────────
Depreciation
At 1 April 2025 10,857 - 3,740 10,268 35,306 54,082 114,253
Charge for the financial year 1,614 - 2,056 1,093 5,327 21,396 31,486
On disposals - - - - - (18,723) (18,723)
  ───────── ───────── ───────── ───────── ───────── ───────── ─────────
At 31 March 2026 12,471 - 5,796 11,361 40,633 56,755 127,016
  ───────── ───────── ───────── ───────── ───────── ───────── ─────────
Net book value
At 31 March 2026 368,091 709,134 4,486 3,900 21,310 64,187 1,171,108
  ═════════ ═════════ ═════════ ═════════ ═════════ ═════════ ═════════
At 31 March 2025 69,842 709,134 6,542 2,717 26,637 61,140 876,012
  ═════════ ═════════ ═════════ ═════════ ═════════ ═════════ ═════════

       
5. Stocks 2026 2025
  £ £
 
Finished goods and goods for resale 21,611 24,023
  ═════════ ═════════
 
The replacement cost of stock did not differ significantly from the figures shown.
       
6. Debtors 2026 2025
  £ £
 
Trade debtors 160,524 124,065
Amounts owed by connected parties (Note 13) 1,700 1,700
Other debtors 1,195 1,195
Prepayments and accrued income 14,120 11,448
  ───────── ─────────
  177,539 138,408
  ═════════ ═════════
       
7. Creditors 2026 2025
Amounts falling due within one year £ £
 
Trade creditors 123,702 116,832
Taxation  (Note 8) 66,515 96,307
Director's current account 2,940 1,620
Other creditors 1,944 1,302
Accruals 50,058 49,708
  ───────── ─────────
  245,159 265,769
  ═════════ ═════════
       
8. Taxation 2026 2025
  £ £
 
Creditors:
VAT 15,654 37,815
Corporation tax 36,790 47,612
PAYE / NI 14,071 10,880
  ───────── ─────────
  66,515 96,307
  ═════════ ═════════
         
9. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2026 2025
  £ £ £
 
At financial year start 30,098 30,098 30,098
  ───────── ───────── ─────────
At financial year end 30,098 30,098 30,098
  ═════════ ═════════ ═════════
           
10. Share capital     2026 2025
      £ £
Description Number of shares Value of units    
 
Allotted, called up and fully paid
Ordinary 100 £1.00 each 100 100
 
      ═════════ ═════════
       
11. Financial commitments
 
Total future minimum lease payments under non-cancellable operating leases are as follows:
 
  2026 2025
  £ £
Due:
Within one year 15,775 16,376
Between one and five years 63,101 15,012
  ───────── ─────────
  78,876 31,388
  ═════════ ═════════
       
12. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 March 2026.
           
13. Related party transactions
  Balance Movement Balance Maximum
  2026 in year 2025 in year
  £ £ £ £
 
  1,700 - 1,700 -
  ═════════ ═════════ ═════════ ═════════
   
14. Director's advances, credits and guarantees
 
No advances were made during the year.
   
15. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.



LEE KELLY UPVC LTD
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
TRADING STATEMENT
for the financial year ended 31 March 2026
2026 2025
£ £

Sales 2,905,468 2,519,942
───────── ─────────
       
Cost of sales
Opening stock 24,023   20,799
Purchases 1,614,848 1,379,199
Subcontract costs 316,340 288,753
Commissions payable 60,187 58,577
  ─────────   ─────────
  2,015,398   1,747,328
Closing stock (21,611)   (24,023)
  ─────────   ─────────
  1,993,787   1,723,305
  ─────────   ─────────
       
Gross profit 911,681   796,637
  ─────────   ─────────
Gross profit Percentage 31.4%   31.6%
  ─────────   ─────────
       
Administrative expenses
Wages and salaries 379,041   323,029
Director's remuneration 12,570   12,072
Social security costs 33,917   26,011
Pension costs 50,000 60,000
Staff defined contribution pension costs 12,635 5,931
Management expenses 4,195 7,487
Rent payable 17,620 17,620
Rates 7,548 3,575
Property managment and maintenance costs 46,120 -
Insurance 10,458 9,993
Light and heat 3,061 2,319
Repairs and maintenance 290 342
Printing, postage and stationery 3,837 2,685
Advertising 20,855 20,037
Telephone  Broadband 3,745 3,272
Computer costs 4,544 3,271
Hire of equipment 6,407 6,295
Motor vehicle leasing 28,685 19,917
Motor expenses 37,381 36,568
Entertaining 5,544 1,678
Legal and professional 13,513 15,060
Accountancy Fees 2,760 2,760
Bank charges 11,035 15,632
Bad debts 18,557 -
Staff welfare 1,294 2,099
General expenses 290 1,434
Subscriptions 1,746 1,573
Profits/losses on disposal of tangibles 797 -
Depreciation and impairments of tangible assets 31,486   31,597
Charitable donations 249   668
  ─────────   ─────────
  770,180   632,925
  ─────────   ─────────
       
Miscellaneous income
Bank interest 892   4,544
  ─────────   ─────────
       
Net profit 142,393   168,256
  ═════════   ═════════