A C Leigh (Norwich) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02827143

A C Leigh (Norwich) Limited

Unaudited financial statements

31 December 2025

A C Leigh (Norwich) Limited

Statement of financial position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	537,520	623,692
Investments	6	1,101	1,101
		---------	---------
		538,621	624,793

Current assets

Stocks		825,404	777,536
Debtors	7	1,056,008	1,548,577
Cash at bank and in hand		2,247,518	1,837,602
		-----------	-----------
		4,128,930	4,163,715

Creditors: Amounts falling due within one year	8	( 457,774)		( 560,087)
		-----------		-----------
Net current assets			3,671,156		3,603,628
			-----------		-----------
Total assets less current liabilities			4,209,777		4,228,421

Provisions

Taxation including deferred tax		( 16,057)		( 57,113)

Accruals and deferred income	( 156,832)	( 191,950)
	-----------	-----------
Net assets	4,036,888	3,979,358
	-----------	-----------

Capital and reserves

Called up share capital	9	6,000	6,000
Capital redemption reserve		93,000	93,000
Profit and loss account		3,937,888	3,880,358
		-----------	-----------
Shareholders funds		4,036,888	3,979,358
		-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year 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 .

A C Leigh (Norwich) Limited

Statement of financial position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 14 September 2026 , and are signed on behalf of the board by:

J Millar

Director

Company registration number: 02827143

A C Leigh (Norwich) Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 67 St Benedicts Street, Norwich, Norfolk, NR2 4PD, England.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Investment property Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	10% straight line
Fixtures and fittings	-	20% straight line
Motor vehicles	-	30% reducing balance
Computer Equipment	-	30% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

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 stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of employees during the year was 52 (2024: 52 ).

5. Tangible assets

	Freehold investment property	Long leasehold property	Fixtures and fittings	Motor vehicles	Computer Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Jan 2025	186,993	142,293	150,339	601,915	62,547	1,144,087
Additions	–	–	5,528	63,262	7,947	76,737
Disposals	–	–	–	( 53,741)	–	( 53,741)
	---------	---------	---------	---------	-------	-----------
At 31 Dec 2025	186,993	142,293	155,867	611,436	70,494	1,167,083
	---------	---------	---------	---------	-------	-----------
Depreciation
At 1 Jan 2025	–	108,230	97,731	274,818	39,616	520,395
Charge for the year	–	1,943	15,327	110,724	4,827	132,821
Disposals	–	–	–	( 23,653)	–	( 23,653)
	---------	---------	---------	---------	-------	-----------
At 31 Dec 2025	–	110,173	113,058	361,889	44,443	629,563
	---------	---------	---------	---------	-------	-----------
Carrying amount
At 31 Dec 2025	186,993	32,120	42,809	249,547	26,051	537,520
	---------	---------	---------	---------	-------	-----------
At 31 Dec 2024	186,993	34,063	52,608	327,097	22,931	623,692
	---------	---------	---------	---------	-------	-----------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 Jan 2025 and 31 Dec 2025	1,101
	------
Impairment
At 1 Jan 2025 and 31 Dec 2025	–
	------

Carrying amount
At 31 Dec 2025	1,101
	------
At 31 Dec 2024	1,101
	------

7. Debtors

	2025	2024
	£	£
Trade debtors	415,682	654,707
Prepayments and accrued income	44,645	52,763
Directors loan account	12,750	12,200
Other debtors	582,931	828,907
	-----------	-----------
	1,056,008	1,548,577
	-----------	-----------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	3,291	403,979
	------	---------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	252,173	277,838
Amounts owed to group undertakings	101	101
Social security and other taxes	189,248	257,955
Other creditors	16,252	24,193
	---------	---------
	457,774	560,087
	---------	---------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	6,000	6,000	6,000	6,000
	------	------	------	------

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	22,323	22,000
Later than 1 year and not later than 5 years	15,627	18,333
	-------	-------
	37,950	40,333
	-------	-------

11. Directors' advances, credits and guarantees

At the year end, the amount owed to the company by directors was £12,750 (2024: £12,200). The total amount advanced to directors during the year was £4,000 (2024: £2,000). The total amount repaid was £3,450 (2024: £5,000). No interest has been charged on the loans and the loans are repayable on demand.