REGISTERED NUMBER: 03427501

LERU HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 DECEMBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A J Flynn

J A J Flynn

REGISTERED OFFICE:

Colonsay House

David's Lane

Benington

Boston

Lincolnshire

PE22 0BZ

REGISTERED NUMBER:

03427501

ACCOUNTANTS:

Dexter & Sharpe (Boston)

The Old Vicarage

Church Close

Boston

Lincolnshire

PE21 6NA

FIXED ASSETS

Tangible assets

3

11,787

1,823

CURRENT ASSETS

Debtors

26,840

88,025

Cash at bank

15,461

21,869

42,301

109,894

CREDITORS

Amounts falling due within one year

18,287

48,460

NET CURRENT ASSETS

24,014

61,434

TOTAL ASSETS LESS CURRENT LIABILITIES

35,801

63,257

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

34,801

62,257

SHAREHOLDERS' FUNDS

35,801

63,257

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 27 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

A J Flynn - Director

1.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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.

Investments

Investments are included at cost with any gain or loss being accounted through the profit and loss account on disposal of the investment.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

3.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 28 December 2024

7,466

Additions

12,911

At 27 December 2025

20,377

DEPRECIATION

At 28 December 2024

5,643

Charge for year

2,947

At 27 December 2025

8,590

NET BOOK VALUE

At 27 December 2025

11,787

At 27 December 2024

1,823