Leslie_Homes_Church_Street_Ltd_31_Dec_2025_companies_house_set_of

Leslie Homes (Church Street) Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of Leslie Homes (Church Street) Ltd

Period ended

31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

Leslie Homes (Church Street) Ltd

for the period ended

31 December 2025

which comprise the income statement, statement of financial position and related notes 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/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

This report is made solely to the Board of Directors of

Leslie Homes (Church Street) Ltd

, as a body, in accordance with the terms of our engagement letter dated 9 January 2025. Our work has been undertaken solely to prepare for your approval the

financial statements

Leslie Homes (Church Street) Ltd

and state those matters that we have agreed to state to the Board of Directors of

Leslie Homes (Church Street) Ltd

, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

Leslie Homes (Church Street) Ltd

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

Leslie Homes (Church Street) 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 loss of

Leslie Homes (Church Street) Ltd

. You consider that

Leslie Homes (Church Street) Ltd

is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Leslie Homes (Church Street) 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 financial statements.

G&T Accountancy Services Limited

Chartered Certified Accountants

Unit 1b Denby Dale Business Park

Wakefield Road

Huddersfield

HD8 8QH

United Kingdom

Date:

11 September 2026

Leslie Homes (Church Street) Ltd

Statement of Financial Position

31 December 2025

		31 Dec 2025
	Note	£
Current assets
Stocks		567,338
Cash at bank and in hand		25
		567,363
Creditors: amounts falling due within one year	5	(568,672	)
Net current liabilities		(1,309	)
Total assets less current liabilities		(1,309	)
Capital and reserves
Called up share capital		2
Profit and loss account		(1,311	)
Shareholders deficit		(1,309	)

For the period ending

31 December 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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 income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

11 September 2026

, and are signed on behalf of the board by:

Mr Alexander Leslie

Director

Company registration number:

16132281

Leslie Homes (Church Street) Ltd

Notes to the Financial Statements

Period ended

31 December 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

1 Portal Business Park

Eaton Lane

Tarporley

CW6 9DL

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this period.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the period was nil.

5 Creditors: amounts falling due within one year

	31 Dec 2025
	£
Trade creditors	401,905
Other creditors	166,767
	568,672

6 Related party transactions

The aggregate amount of remuneration paid to or receivable by directors in respect of qualifying services was £nil. Company pension contributions to defined contribution schemes on behalf of directors amounted to £nil.

7 Controlling party

The company was under the control of Mr A Leslie & Mr J Nixon throughout the current period. Mr A Leslie & Mr J Nixon are the majority shareholders.