2024-12-01 2025-11-30 11054536 Locking Engineering Services (LES) Ltd false 11054536 2024-12-01 2025-11-30 11054536 uk-bus:Director1 2024-12-01 2025-11-30 11054536 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11054536 uk-bus:SmallEntities 2024-12-01 2025-11-30 11054536 uk-bus:FullAccounts 2024-12-01 2025-11-30 11054536 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11054536 2024-12-01 11054536 2025-11-30 11054536 2024-11-30 xbrli:pure iso4217:GBP 11054536 2023-12-01 2024-11-30
Company Registration Number : 11054536 (England and Wales)
11054536
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-11-30
false
Locking Engineering Services (LES) Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-12-01
Locking Engineering Services (LES) Ltd
Unaudited filleted financial statements
For the year ended 30 November 2025
ANTHONY SMITH & CO (PINKSALT) LTD
4 Discovery House
Cook Way, Bindon Road, Taunton
TA2 6BJ
UK
Locking Engineering Services (LES) Ltd
Contents
For the year ended 30 November 2025
CONTENTS PAGE
Company Information 3
Director's Report 4
Accountant's Report 5
Statement of Financial Position 6
Notes to the Financial Statements 7 - 8


Locking Engineering Services (LES) Ltd
Company Information
For the year ended 30 November 2025
Company registration number 11054536 (England and Wales)
Director Darren Murtagh
Registered office address 6 Smythe Court Redwood Drive
Failand
Bristol
Somerset
BS8 3DZ
Accountant ANTHONY SMITH & CO (PINKSALT) LTD
4 Discovery House
Cook Way, Bindon Road, Taunton
TA2 6BJ
UK
Locking Engineering Services (LES) Ltd
Director's Report
For the year ended 30 November 2025
The director presents his/her report and the Unaudited Financial Statements of the company for the year ended 30 November 2025.
Director of the company
The following director held office during the whole of the period:
Darren Murtagh
Principal activity
The principal activity of the company continued to be that of engineering design activities for industrial process and production, engineering related scientific and technical consulting activities & other engineering activities
Small company provision
This report has been prepared in accordance with the special provisions for small companies within Part 15 of the Companies Act 2006.
Statement of Director responsibilities
The director is responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare such financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), FRS 102 1A

Under company law the director must not approve the financial statements unless they are 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 then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent; and
-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 are 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.
Approved by the Board of director and signed on its behalf by:
Darren Murtagh (Director)
Date: 12 August 2026
This report was approved by the board on 2026-08-12 Date: 12 August 2026
4
Locking Engineering Services (LES) Ltd
Accountant's report
For the year ended 30 November 2025
Accountant's Report to the board of Director on the preparation of the unaudited statutory accounts of Locking Engineering Services (LES) Ltd for the year ended 30 November 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Locking Engineering Services (LES) Ltd for the year ended 30 November 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on these financial statements.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
ANTHONY SMITH & CO (PINKSALT) LTD

4 Discovery House
Cook Way, Bindon Road, Taunton

TA2 6BJ
UK
2026-08-12 Date: 12 August 2026
5
Locking Engineering Services (LES) Ltd
Statement of Financial Position
For the year ended 30 November 2025
2025 2024
Notes £ £
Fixed assets
Property, plant and equipment 4,254 5,317
4,254 5,317
Current assets
Debtors 53,126 4,370
Cash and cash equivalents 3,498 19,694
56,624 24,064
Current liabilities
Creditors: Amounts falling due within one year (20,590) (977)
Corporation tax payable (3,093) -
(23,684) (977)
Net current assets/(liabilities) 32,940 23,087
Total assets less current liabilities 37,194 28,404
Net assets/(liabilities) 37,194 28,404
Capital and reserves
Called up share capital 5 2 2
Retained earnings 37,192 28,402
Shareholder's funds 37,194 28,404
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 30 November 2025 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 director acknowledges their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts 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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 12 August 2026
.............................
Darren Murtagh (Director)
Company registration number: 11054536
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-11-30 30 November 2025
2025 2024
£ £
Fixed Assets 4,254 5,317
Current Assets 56,624 24,064
Creditors: amounts falling due within one year (23,684) (977)
Net current assets/(liabilities) 32,940 23,087
Total assets less current liabilities 37,194 28,404
Net Assets/(liabilities) 37,194 28,404
Capital and Reserves 37,194 28,404
For the year ending 30/11/2025 the company was entitled to exemption 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. For the year ending 30-11-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 12 August 2026 2026-08-12 and signed on behalf of the board,
.............................
Darren Murtagh
Director
Company registration number: 11054536
Locking Engineering Services (LES) Ltd
Notes to the Financial Statements
For the year ended 30 November 2025
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 6 Smythe Court Redwood Drive, Failand, Bristol, Somerset, BS8 3DZ.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery20% reducing balance
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings
Equipment
Motor Cars25% reducing balance
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

(4) Employees
During the year, the average number of employees including director was 1 (2024 : 2).

(5) Share capital and reserves
Alloted, called up and fully paid: 2025 2024
£ £
2 (2024 : 2) Allotted, Called up and Fully paid of £ 1 each22
2 2
Retained earnings 2025
£
At 1 December 2024 675
Profit of the year 44,517
Dividends paid (8,000)
At 30 November 2025 37,192