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Company Registration No. 02064488 (England and Wales)
Lee Lifting Services Limited Unaudited accounts for the year ended 31 December 2025
Lee Lifting Services Limited Unaudited accounts Contents
Page
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Lee Lifting Services Limited Company Information for the year ended 31 December 2025
Directors
Danny Whitmore Kathleen Whitmore Jemma Whitmore-Smyth Jody Whitmore
Company Number
02064488 (England and Wales)
Registered Office
Egerton House 68 Baker Street Weybridge Surrey KT13 8AL United Kingdom
Accountants
P10 Accountancy Ltd Egerton House 68 Baker Street Weybridge KT13 8AL
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Lee Lifting Services Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,960,139 
9,374,791 
Current assets
Debtors
3,445,703 
3,116,055 
Cash at bank and in hand
1,622,560 
963,544 
5,068,263 
4,079,599 
Creditors: amounts falling due within one year
(1,914,762)
(988,424)
Net current assets
3,153,501 
3,091,175 
Total assets less current liabilities
13,113,640 
12,465,966 
Creditors: amounts falling due after more than one year
(986,037)
(746,343)
Provisions for liabilities
Deferred tax
(2,467,929)
(1,900,000)
Net assets
9,659,674 
9,819,623 
Capital and reserves
Called up share capital
103 
103 
Profit and loss account
9,659,571 
9,819,520 
Shareholders' funds
9,659,674 
9,819,623 
For the year ending 31 December 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 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 24 June 2026 and were signed on its behalf by
Jemma Whitmore-Smyth Director Company Registration No. 02064488
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Lee Lifting Services Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Lee Lifting Services Limited is a private company, limited by shares, registered in England and Wales, registration number 02064488. The registered office is Egerton House, 68 Baker Street, Weybridge, Surrey, KT13 8AL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Goodwill
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is amortised over its useful life of 10 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
33% reducing balance
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank & overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Lee Lifting Services Limited Notes to the Accounts for the year ended 31 December 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2025
100,000 
At 31 December 2025
100,000 
Amortisation
At 1 January 2025
100,000 
At 31 December 2025
100,000 
Net book value
At 31 December 2025
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
14,704,682 
651,280 
28,671 
132,746 
15,517,379 
Additions
2,061,890 
126,569 
- 
2,922 
2,191,381 
Disposals
(756,230)
(38,486)
- 
- 
(794,716)
At 31 December 2025
16,010,342 
739,363 
28,671 
135,668 
16,914,044 
Depreciation
At 1 January 2025
5,669,120 
393,314 
25,683 
54,471 
6,142,588 
Charge for the year
1,069,618 
95,544 
451 
26,793 
1,192,406 
On disposals
(344,963)
(36,126)
- 
- 
(381,089)
At 31 December 2025
6,393,775 
452,732 
26,134 
81,264 
6,953,905 
Net book value
At 31 December 2025
9,616,567 
286,631 
2,537 
54,404 
9,960,139 
At 31 December 2024
9,035,562 
257,966 
2,988 
78,275 
9,374,791 
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Lee Lifting Services Limited Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,109,801 
684,262 
Amounts due from group undertakings etc.
1,968,132 
2,078,132 
Accrued income and prepayments
310,801 
168,532 
Other debtors
56,969 
185,129 
3,445,703 
3,116,055 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
353,153 
105,850 
Obligations under finance leases and hire purchase contracts
702,498 
620,946 
Trade creditors
153,531 
158,810 
Taxes and social security
351,324 
69,613 
Other creditors
107,664 
19,669 
Loans from directors
91,347 
5,586 
Accruals
143,485 
7,950 
Deferred income
11,760 
- 
1,914,762 
988,424 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
986,037 
746,343 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
103 Ordinary shares of £1 each
103 
103 
10
Average number of employees
During the year the average number of employees was 38 (2024: 38).
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