The Leah Jones Group Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07884187 (England and Wales)

THE LEAH JONES GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D G Timmins

P M Jones

M A Jones

R Timmins

REGISTERED OFFICE:

Marston House

5, Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

REGISTERED NUMBER:

07884187 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

FIXED ASSETS

Tangible assets

4

296

454

Investments

5

200

496

654

CURRENT ASSETS

Debtors

6

65,092,223

65,000,290

Cash at bank and in hand

70,770

427,680

65,162,993

65,427,970

CREDITORS

Amounts falling due within one year

7

9,464

263,967

NET CURRENT ASSETS

65,153,529

65,164,003

TOTAL ASSETS LESS CURRENT
LIABILITIES

65,154,025

65,164,657

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

65,153,925

65,164,557

SHAREHOLDERS' FUNDS

65,154,025

65,164,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 5 October 2026 and were signed on its behalf by:

D G Timmins - Director

1.	STATUTORY INFORMATION

The Leah Jones Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about The Leah Jones Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The following key judgement and estimatehas been made in the process of applying the company's accounting policies that has had the most significant effect on amounts recognised in the financial statements:

Depreciation - the useful economic lives of fixed assets can vary. Management review the policies and determine their appropriateness based on historic experience and the current expectations of useful life

Turnover

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

The company recognises revenue for hire services, adjusted for rebates, on a straight line basis as the equipment is available evenly over the period of hire. Revenue is recognised for transport services provided at the point at which delivery or collection is completed. Revenue for repairs to equipment damaged whilst on hire is recognised from the point the damage is identified.

Dividend income from investments is recognised when the shareholder's right to receive payment has been established.

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial

assets and liabilities like trade and other accounts receivable and payable, cash and bank balances, loans to or from related parties and investments. All such instruments are measured initially and subsequently at the transaction price.

At the end of each reporting period debt financial assets are assessed for impairment, and their carrying value reduced if necessary. Any impairment is recognised in the profit and loss account.

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.

Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown in borrowing in current liabilities.

Going concern

The directors have assessed the ability of the company to continue trading for a minimum period of 12 months from the date of authorising the financial statements.

The directors are satisfied that it remains appropriate for the financial statements to be prepared on a going concern basis

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2025

and 30 April 2026

480

DEPRECIATION

At 1 May 2025

26

Charge for year

158

At 30 April 2026

184

NET BOOK VALUE

At 30 April 2026

296

At 30 April 2025

454

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

200

NET BOOK VALUE

At 30 April 2026

200

At 30 April 2025

200

6.

DEBTORS

2026

2025

£

Amounts falling due within one year:

Trade debtors

214

6,201

Amounts owed by group undertakings

52,513,328

52,500,000

Other debtors

328,681

244,089

52,842,223

52,750,290

Amounts falling due after more than one year:

Other debtors

12,250,000

Aggregate amounts

65,092,223

65,000,290

On 5 February 2025, the company acquired interest free loan notes for a consideration of £52,500,000, issued by related undertakings. The loan notes are unsecured and repayable by demand. This balance is included within amounts owed by group undertakings. There has been no movement in the year.

Debtors falling due after more than one year relate to preference shares.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

5,091

263,967

Other creditors

4,373

-

9,464

263,967

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

D G Timmins and R Timmins

Balance outstanding at start of year

121,638

-

Amounts advanced

-

121,638

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

121,638

P M Jones and M A Jones

Balance outstanding at start of year

122,451

-

Amounts advanced

1,006

122,451

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

123,457

122,451