Company rogistralion nuM￿r. 01500364
LEIGH HERITAGE CENTRE LIMITED
Company Ilmlted by guarantoe
Unaudltod financlal 8tatsment8
3108¢omb•r 2023
T V M ACCOUNTANCY LTD
Charterod A¢¢ountants

LEIGH HERITAGE CENTRE LIMITED
Company limlted by guarants•
Contents
Pag•
Oir8Ctots and other Information
Directors report
Accountants ￿pOrt
statement of income and retalned eamings
Statement of financlal pogltion
Notes to the financial statements
7.10

LEIGH HERITAGE CENTRE LIMITED
Company Ilmlted by guarantee
Dlrectorn and othor Infomiatlon
Dlroctor•
C Cottridge
A Crystall
S Hayes
D Mulroney
C Mulroney
A Price
R Osborne
P G8$kell
IRe519ned 27th March 20231
(Died 17th July 20231
8ocr•tsry
C Cottridge
Company nurn￿r
015¢)0384
Reghtfrred offlco
13A High Street
L&lgh on Sea
Essex
SS9 2EN
8u8inu• addre••
13A Hlgh Street
Lewh on Sèa
Essex
S89 2EN
Accountants
T V M ACCOUNTANCY LTD
1422124 London Road
Leigh on Sea
Essex
SS9 2UL
Page 1

LEIGH HERITAGE CENTRE LIMITED
Company Ilmltad by guarantee
Olroctors report
Y?ar ended 31st December 2023
The directors present Iheir report and the unaudited financial ststements of the company for the year ended
31 st December 2023.
Dlrector8
The directors who served the company during the year were as folkiws..
C Cottridge
A Crystsll
S Hayes
D Mulroney
C Mulroney
A Price
R Osborne
P Ga8kell
(Resigned 27th March 20231
(Oigd 17th July 2023)
Small company provlsions
This r8POrt has been prepared In accordance wlth the provisions appllc8ble lo o)mpanwJ entitled lo the small
companies exemption.
This report was approved by the board of directors on 5th March 2024 and svJned on behalf of the board by..
C Cottridge
DI￿¢10r
Pago 2

LEIGH HERITAGE CENTRE LIMITED
Company Ilmtted by guarant00
Chartered accountants report to the board of directors on the preparatlon of th•
unaudlted statutory flnanclal statements of LEIGH HERITAGE CENTRE LIMITED
Year ended 31st December 2023
In order to assist you to fLtIfiI your duties under the Companies Act 2006, we have prepared lor your approval
the financial statements of LEIGH HERITAGE CENTRE LIMITED for the year ended 31st December 2023
which comprise the statement of income and retained earnings, statement of financial position and related
notes from the company's accounts'ng record5 and from infomiation and explanations you have given us.
As a practising member fi'rm of the Institut8 of Chartered Accounlanls in England and Wath IICAEWI, we are
subject lo its ethical and other professional fequirements which are detailed at http'.IIMw.Icaew,com
lenlmemberslregulations-slandards-and-guldan¢e/,
This report is made solely to the board of directors of LEIGH HERITAGE CENTRE LIMITED, as a body, in
accordance wllh the temis of our engagement letter. Our work has been undertaken solely to prepare for your
approval the financial slatemenls of LEIGH HERITAGE CENTRE LIMITED and state those matters th8t we
have agreed to state lo the board of directors of LEIGH HERITAGE CENTRE LIMITED as a body, in this
report in accordance with ICAEW Technical Release 07116 AAF. To the fullest extent permitted by law, w8 do
not accept or assume responsibility to anyone othér than LEIGH HERITAGE CENTRE LIMITED and rts board
of directors as a body for our work or for this report.
It is your duty to ensure that LEIGH HERITAGE CENTRE LIMITED has kept adequate accounting records
and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, flnancial
position and profil of LEIGH HERITAGE CENTRE LIMITED. You consider that LEIGH HERITAGE CENTRE
LIMITED 1$ exempt from the statutory audit requ1￿ment for the year.
We have not beèn instructed lo carry out an audit or a review of the financial ststements of LEIGH HERITAGE
CENTRE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting
records or infomiation and explanations you have given to us and we do not, Iherefofe, express any opinion
on the slatulory financial slalements.
T V M ACCOUNTANCY LTD
Chartered Accountants
1422124 London Road
Lelgh on Sea
Essex
SS9 2UL
5th March 2024
Page 3

LEIGH HERITAGE CENTRE LIMITED
Company Ilmltsd by guarantee
Statement of Income and retalned earnlngs
Year ended 31st Docgmber 2023
2023
2022
Note
Turnover
Cost of sales
40,568
(10.762)
23,686
18.772}
Gross profit
29,806
14,914
Adminlstrative expenses
(18,2561
{10,5041
Oporallng proflt
11,550
4.410
other interest receivable and similar income
688
91
Proflt bofor? tsx•tlon
12,238
4,501
T8x on proflt
Profit for tho Ilnanclal y•ar and total
compreh•nslve Incom•
12.238
4,501
All the activities of the company are from continuing operat￿n3.
Tho noto5 on p•ges 7 to 10 form part of these flnan¢lal slat¢m•nts.
Page 4

LEIGH HERITAGE CENTRE LIMITED
Company Ilmltgd by guaranto•
Statemertl of flnanclal posltlon
31st December 2023
2023
2022
Not•
Fixed assets
Tangible assets
12,600
12,709
12,600
12,709
Current a880ts
Stocks
Debtors
Cash at bank and in hand
5,384
255
63,582
5.158
52,444
69.221
57,802
Crodltor•: amounts falling duo
wlthln one year
11,0381
{1,7661
Not current usets
68,183
55,836
Totsl •••et• 10•8 curront Ilabllltl
80.783
68,545
Nfrt OS•et•
80,783
68,545
Capltal and ro8•rv08
Profit and loss account
80,783
68,545
Memb8rn funds
80.783
68.545
For th& year ènding 31s1 December 2023 the company was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors responsibilit￿5..
The members have not required the company lo obtain an audit of ils financial s18temenls for the year in
question in accordance with section 476.,
The directors acknI￿ledge their responsibililtes for complying with the requirements of the Act with respe¢l
to accounting reGords and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable lo companies
subject lo the small companies, regime and in accordance with Section 1A of FRS 102 'The Financial
Reportt'ng Standard applicable in the UK and Republic of Ireland,.
The notes on Pag￿ 7 to 10 forni part of these financial statemènts.
Page 5

LEIGH HERITAGE CENTRE LIMITED
Company Ilmtted by guarantee
Statement of financial position Icontinugd
31st Decemb?r 2023
These financial statements were approved by the board of directors and authodsed for Issue on 51h March
2024, and are signed on behalf of the board by..
R Osbome
Director
Company reglstration number. 01500364
The notes on pages 7 to 10 form part of theso flnanclal statsmonts.
Pag• 6

LEIGH HERITAGE CENTRE LIMITED
Company limited by guaranto9
Notes to the flnanclal statements
Yoar ended 31st December 2023
Genoral Informatlon
The company is a private company Ilmiled by guarantee, regISte￿d In England. The address of the
registered office is 13A High Street, Leigh on Sea, Essex, SS9 2EN.
Statement of compllance
These financial statements hav8 been prepared in compliance with the provisions of FRS 102. Section
1 A. 'The Financial Reporting Standard applicable in the UK and Republic of Ireland..
Accountlng pollclo8
Ba81• of pr8parallon
The financial statements have been prepared on the historical cost basis, as modifled by the revaluation
of certain financial assets and Ilabilities and investment properties measured at fair value through profit
or loss.
The financial statements are prepared in Sterling, which 18 the functional currency of the entity.
Turnovor
Turnover is measured at the fair valu8 of thè consid8ralion recèivéd or receivablè for goods supplied
8nd services r8ndered, nel of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have
transferred lo the buyer (usually on de$p8t¢h 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 re9pecl of the transactions can be measured reliably.
Turnover lor the year comprised
Sales £21,272 { last year £20,725)
Donations and fund raising £16,731 1 last year £2,961 1
Subscriptions £1,905 1 last year £0 I
Events - Income £660 { last year £0 }
Taxatlon
The taxal￿n expense repfftsenls the aggregate amount of cur￿nt and defer￿d tax recognised in the
porting period. Tax is recognlsed in the statement of comprehenslve income, except lo the extent that
it relates lo items reoognised in other comprehensive income or directly in capital and reseNes. In this
case, tax is recognised in other comprehensive income or directly in capital and reserves. respectively.
Current tsx is recognised on taxable profit for the current and past periods. Current lax is measured at
the amounts of tsx expected lo pay or recover using the lax rates and laws that have been enacted or
subslanlively enacted at the reporting dale.
Deferred lax is recognised in fespecl of all timing dlfferences al the reporting date. Unrelieved tax
105ses and other deferred tax assets are recognised to the extent that il is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is
measu￿￿ using the tax rates and laws that have been enacted or subslanlively enacted by the
reports'ng dale that are expected lo apply to the reversal of the timing difference.
Page 7

LEIGH HERITAGE CENTRE LIMITED
Company Ilmltsd by guarantee
Notu to the flnanclal statements Icontlnuedl
Yoar ended 31st December 2023
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently staled at cost less any accumulated
depreciation and impairment losses.
Any tangible assets Carried at revalued amounts are recorded al the fair value al the date of revaluation
less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An irscrease in the carrying amount of an asset as a result of a ￿Valuatt.0n, Is recognised in other
comprehensive Income and accumulated in capital and reserves, except to the extent il reverses a
revaluation decrease of the same asset previously recognised in profit or loss. A deorease in the
carying amount of an asset as a result of revaluation is recognised in other comprehensive income to
the extent of any previously reco9nis8d revaluation increase accumulated in capital and reserves in
respect of that assèt. whe￿ a revaluation decrease exceeds the accumulated revaluation gains
accumulated in capital and reseryes in r8spe¢t of that asset, the excess shall be recognised in profit or
loss.
D•proelatlon
Depfecialion is calculat8d so as to Write off the cost or valuation of an asset, lèss Its residual value,
over the useful economic lrfe of that asset as follows..
Long ￿aSehOld property
Fixtures, fittings and equipment
over 5 10 8 ygars
not depreciated
20%
If there is an indication that there has been 8 slgnir￿anI change in depreciatlon rate, useful lif8 or
residual value of tangible 8ssets. the depreciatson is revised prospectively to reflect the new estimates.
Impalrm•nt
A review for indicators of impairmént is carried out at each reporting dale, wllh the recoverabkg amount
being estimated where such indicator5 exlst. Where the Carrying value exceeds the recovèrable
amount, the asset is impaired accordingly. Prior impairment8 are also reviewed for possible reversal at
each reporting dale.
When it is not possible lo estimate the recoverable amount of an individual asset, an estimate is made
of the recoverable amount of the cash-generating unil lo which the asset belongs. The cash4enerating
unil is the smallest i¢Jentifiable group of assets that includes the agset and generates cash inflows that
are largely independent of the cash inflows from other assets or groups of assets.
Stockg
Stocks are measured at Ihe lower of cost and estimated selling price less ¢osls to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks
lo their present location and condition.
Page 8

LEIGH HERITAGE CENTRE LIMITED
Company limited by guarantee
Notes to the flnanclal statements Icontlnued)
Yoar gndod 31st Dgcgrnber 2023
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the company becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transa¢lion priGe, unless the arrangement
constitutes a financing transaction, where it is recognised at the present value of the fvture payments
discounted at a market rate of interest for a similar debt instrument.
Debt instruments a￿ subsequently MeaSu￿d al amortised cost.
Where invèstments in non-convertible preference shares and non-puttable ordinary shares or
pr&ferenee sharas are publicly traded or their fair value can otherwise be measured reliably, the
investment is subsequently measured at fair value with changes in fair value recognised in profit or loss.
Al other such investments are subsequently measured at cost less impairment.
Other financial instrumenls, including derivatives. are initially recognised at falr value, unless payment
for an asset Is deferred beyond normal business terms or financed at a rale of inleresl that is not a
market rate, in which case the asset is measured at the present value of the future payments
discounted at a market rat& of inter85t for a similar debt instrument.
Other financial instruments are subsequently measured at fair value. wth any changes ￿CognISed in
profil or loss. wlh the exception of hedging instfuments in a designated hedging relats'onship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at Ihe end of each reporting date. If there is objective evidence of impairment, an
irnpairment loss is recognised in profit or loss immediately.
For all equty Instruments regardless of slgnlficance, and other financial assets that are individually
signlficanl, these are assessed individually for impaim8nt. Other financial assets or either assessed
individually or grouped on the basis of simllar credit risk characlerisJcs.
Any reversals of impairment are recogni88d in profil or loss immediately, lo the extent that the reversal
does not result in a carrying amount of the fi'nancial asset that exceeds what the carrying amount would
have been had the impairment not previously been re¢ognised,
Llmltod by gu•ranl
All members of the Association undertake to contribute lo the assets of the Association, in the event of
the same being wound up whilst they are members, or within one year after ceasing lo be members, for
payment of debts and liabilities of the Association conlraeted before they cease lo be members, and ol
the costs, charges and expenses of winding up, and for the adjustment of thè nghts of the conth'butories
among themselves, such amounl as may be required not exceeding 50 pence.
Profft before tsxatlon
Profit tefore taxation is stated after chargingllereditingl..
2023
2022
D8preciation of tanglble assets
109
137
Page 9

LEIGH HERITAGE CENTRE LIMITED
Company Ilmlted by guarantee
Note8 to the financlal statements l¢ontinued)
Year ended 31st Docember 2023
Tanglble a88et8
Long
Fixtures,
leasehold fittings and
property equipment
Totsl
Cost
At 1st January 2023 and 318t De¢ember 2023
Depreclatlon
Al 1st January 2023
Charge for the year
At 318t Decofflber 2023
12,161
9,207
21.368
8,659
109
8.659
109
8.768
8,768
Corrylng amount
At 318t De¢omber 2023
12,161
439
12,600
At 31st December 2022
12,161
548
12,709
D•btorn
2023
2022
Olher debtors
255
Cr•dltorn: amount• lalllng duo wlthln one year
2023
2022
Other creditors
1,038
1,766
Controlllng party
There Is no controlling party.
Page 10