REGISTERED NUMBER: 02633983 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

FOR

LECS (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D A Cooper

Mr P D Hill

Mr J Bentley

Mr L Dean

Mr M Ford

REGISTERED OFFICE:

Archer House

Britland Estate

Northbourne Road

Eastbourne

East Sussex

BN22 8PW

REGISTERED NUMBER:

02633983 (England and Wales)

ACCOUNTANTS:

Dominic Hill Associates Limited

Archer House

Britland Estate

Northbourne Road

Eastbourne

East Sussex

BN22 8PW

FIXED ASSETS

Tangible assets

4

12,484

12,274

CURRENT ASSETS

Debtors

5

500,751

550,432

Cash at bank and in hand

147,799

235,362

648,550

785,794

CREDITORS

Amounts falling due within one year

6

221,804

257,063

NET CURRENT ASSETS

426,746

528,731

TOTAL ASSETS LESS CURRENT LIABILITIES

439,230

541,005

CREDITORS

Amounts falling due after more than one year

7

-

10,466

NET ASSETS

439,230

530,539

CAPITAL AND RESERVES

Called up share capital

800

800

Retained earnings

438,430

529,739

SHAREHOLDERS' FUNDS

439,230

530,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

Mr L Dean - Director

Mr D A Cooper - Director

Mr M Ford - Director

1.	STATUTORY INFORMATION

LECS (UK) Ltd 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

31,662

Additions

4,373

At 31 July 2026

36,035

DEPRECIATION

At 1 August 2025

19,388

Charge for year

4,163

At 31 July 2026

23,551

NET BOOK VALUE

At 31 July 2026

12,484

At 31 July 2025

12,274

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

278,471

293,152

Other debtors

222,280

257,280

500,751

550,432

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,307

4,778

Trade creditors

12,057

26,137

Taxation and social security

199,225

224,448

Other creditors

7,215

1,700

221,804

257,063

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

10,466

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

10,466

8.	ULTIMATE CONTROLLING PARTY