REGISTERED NUMBER: 09309281 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

LEE ATKINS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr L J Atkins

Mrs M V Atkins

REGISTERED OFFICE:

Unit 4F

Racemeadow Road

Carlyon Road Ind Estate

Atherstone

Warwickshire

CV9 1LJ

REGISTERED NUMBER:

09309281 (England and Wales)

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Intangible assets

4

23,530

46,903

Property, plant and equipment

5

306,091

345,106

329,621

392,009

CURRENT ASSETS

Inventories

57,865

53,545

Debtors

6

826,951

1,024,463

Cash at bank and in hand

1,009,170

402,782

1,893,986

1,480,790

CREDITORS

Amounts falling due within one year

7

605,454

481,500

NET CURRENT ASSETS

1,288,532

999,290

TOTAL ASSETS LESS CURRENT LIABILITIES

1,618,153

1,391,299

CREDITORS

Amounts falling due after more than one year

8

(100,762

)

(157,425

)

PROVISIONS FOR LIABILITIES

(82,391

)

(65,570

)

NET ASSETS

1,435,000

1,168,304

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,434,900

1,168,204

SHAREHOLDERS' FUNDS

1,435,000

1,168,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mr L J Atkins - Director

1.	STATUTORY INFORMATION

Lee Atkins Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

Turnover

Turnover represents revenue recognised by the company in respect of goods and services supplied during the period, excluding value added tax.

Goodwill

Acquired goodwill is written off in equal instalments over its estimated useful economic life.

Franchise fee

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fees are being amortised evenly over their estimated useful life of 5 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% reducing balance

Fixtures and fittings

-

20% reducing balance

Motor vehicles

-

20% reducing balance

Computer equipment

-

33% reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.

EMPLOYEES

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

105,150

27,500

132,650

AMORTISATION

At 1 December 2024

69,497

16,250

85,747

Charge for year

20,373

3,000

23,373

At 30 November 2025

89,870

19,250

109,120

NET BOOK VALUE

At 30 November 2025

15,280

8,250

23,530

At 30 November 2024

35,653

11,250

46,903

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

24,200

13,695

597,282

31,068

666,245

Additions

-

-

43,067

666

43,733

Disposals

-

-

(68,153

)

-

(68,153

)

At 30 November 2025

24,200

13,695

572,196

31,734

641,825

DEPRECIATION

At 1 December 2024

21,230

7,429

272,928

19,552

321,139

Charge for year

594

1,253

70,499

2,425

74,771

Eliminated on disposal

-

-

(60,176

)

-

(60,176

)

At 30 November 2025

21,824

8,682

283,251

21,977

335,734

NET BOOK VALUE

At 30 November 2025

2,376

5,013

288,945

9,757

306,091

At 30 November 2024

2,970

6,266

324,354

11,516

345,106

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

267,392

Additions

43,067

At 30 November 2025

310,459

DEPRECIATION

At 1 December 2024

32,806

Charge for year

54,095

At 30 November 2025

86,901

NET BOOK VALUE

At 30 November 2025

223,558

At 30 November 2024

234,586

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

537,314

589,262

Other debtors

289,637

435,201

826,951

1,024,463

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,001

10,001

Hire purchase contracts

83,066

68,279

Trade creditors

184,322

204,394

Taxation and social security

301,226

192,827

Other creditors

31,839

5,999

605,454

481,500

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,001

Hire purchase contracts

100,762

152,424

100,762

157,425

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is an amount of £179,030 (2024: £423,086) due from directors. Interest has been charged at the official rate.