REGISTERED NUMBER: 07095356 (England and Wales)

LEDNOR CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Belsey

REGISTERED OFFICE:

King Arthurs Court

Maidstone Road

Charing

Ashford

Kent

TN27 0JS

REGISTERED NUMBER:

07095356 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

11,787

13,335

CURRENT ASSETS

Stocks

68,000

68,000

Debtors

5

18,646

29,025

Cash at bank

3,068

10,491

89,714

107,516

CREDITORS

Amounts falling due within one year

6

(267,645

)

(268,069

)

NET CURRENT LIABILITIES

(177,931

)

(160,553

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(166,144

)

(147,218

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(166,145

)

(147,219

)

(166,144

)

(147,218

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2026 and were signed by:

M Belsey - Director

1.	STATUTORY INFORMATION

Lednor Construction 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.

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.

Plant and machinery

-

25% on reducing balance

Fixture & Fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

Computer

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

730

10,000

29,025

2,515

42,270

Additions

-

-

-

2,876

2,876

At 31 December 2025

730

10,000

29,025

5,391

45,146

DEPRECIATION

At 1 January 2025

692

10,000

15,902

2,341

28,935

Charge for year

10

-

3,281

1,133

4,424

At 31 December 2025

702

10,000

19,183

3,474

33,359

NET BOOK VALUE

At 31 December 2025

28

-

9,842

1,917

11,787

At 31 December 2024

38

-

13,123

174

13,335

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Sundry debtors

18,646

18,646

VAT

-

10,379

18,646

29,025

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

3,925

3,465

VAT

3,616

-

Sundry creditors

6,710

6,710

Directors' current accounts

251,069

255,119

Accrued expenses

2,325

2,775

267,645

268,069

7.	GOING CONCERN

The accounts have been prepared on a going concern basis. The director will continue to support the company for the foreseeable future.