2023-03-012024-02-292024-02-29false06126403LEGENDS UK LIMITED2024-08-29iso4217:GBPxbrli:pure061264032023-03-01061264032024-02-29061264032023-03-012024-02-29061264032022-03-01061264032023-02-28061264032022-03-012023-02-2806126403bus:SmallEntities2023-03-012024-02-2906126403bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2906126403bus:FullAccounts2023-03-012024-02-2906126403bus:PrivateLimitedCompanyLtd2023-03-012024-02-2906126403core:WithinOneYear2024-02-2906126403core:AfterOneYear2024-02-2906126403core:WithinOneYear2023-02-2806126403core:AfterOneYear2023-02-2806126403core:ShareCapital2024-02-2906126403core:SharePremium2024-02-2906126403core:RevaluationReserve2024-02-2906126403core:OtherReservesSubtotal2024-02-2906126403core:RetainedEarningsAccumulatedLosses2024-02-2906126403core:ShareCapital2023-02-2806126403core:SharePremium2023-02-2806126403core:RevaluationReserve2023-02-2806126403core:OtherReservesSubtotal2023-02-2806126403core:RetainedEarningsAccumulatedLosses2023-02-2806126403core:LandBuildings2024-02-2906126403core:PlantMachinery2024-02-2906126403core:Vehicles2024-02-2906126403core:FurnitureFittings2024-02-2906126403core:OfficeEquipment2024-02-2906126403core:NetGoodwill2024-02-2906126403core:IntangibleAssetsOtherThanGoodwill2024-02-2906126403core:ListedExchangeTraded2024-02-2906126403core:UnlistedNon-exchangeTraded2024-02-2906126403core:LandBuildings2023-02-2806126403core:PlantMachinery2023-02-2806126403core:Vehicles2023-02-2806126403core:FurnitureFittings2023-02-2806126403core:OfficeEquipment2023-02-2806126403core:NetGoodwill2023-02-2806126403core:IntangibleAssetsOtherThanGoodwill2023-02-2806126403core:ListedExchangeTraded2023-02-2806126403core:UnlistedNon-exchangeTraded2023-02-2806126403core:LandBuildings2023-03-012024-02-2906126403core:PlantMachinery2023-03-012024-02-2906126403core:Vehicles2023-03-012024-02-2906126403core:FurnitureFittings2023-03-012024-02-2906126403core:OfficeEquipment2023-03-012024-02-2906126403core:NetGoodwill2023-03-012024-02-2906126403core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2906126403core:ListedExchangeTraded2023-03-012024-02-2906126403core:UnlistedNon-exchangeTraded2023-03-012024-02-2906126403core:MoreThanFiveYears2023-03-012024-02-2906126403core:Non-currentFinancialInstruments2024-02-2906126403core:Non-currentFinancialInstruments2023-02-2806126403dpl:CostSales2023-03-012024-02-2906126403dpl:DistributionCosts2023-03-012024-02-2906126403core:LandBuildings2023-03-012024-02-2906126403core:PlantMachinery2023-03-012024-02-2906126403core:Vehicles2023-03-012024-02-2906126403core:FurnitureFittings2023-03-012024-02-2906126403core:OfficeEquipment2023-03-012024-02-2906126403dpl:AdministrativeExpenses2023-03-012024-02-2906126403core:NetGoodwill2023-03-012024-02-2906126403core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2906126403dpl:GroupUndertakings2023-03-012024-02-2906126403dpl:ParticipatingInterests2023-03-012024-02-2906126403dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2906126403core:ListedExchangeTraded2023-03-012024-02-2906126403dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2906126403core:UnlistedNon-exchangeTraded2023-03-012024-02-2906126403dpl:CostSales2022-03-012023-02-2806126403dpl:DistributionCosts2022-03-012023-02-2806126403core:LandBuildings2022-03-012023-02-2806126403core:PlantMachinery2022-03-012023-02-2806126403core:Vehicles2022-03-012023-02-2806126403core:FurnitureFittings2022-03-012023-02-2806126403core:OfficeEquipment2022-03-012023-02-2806126403dpl:AdministrativeExpenses2022-03-012023-02-2806126403core:NetGoodwill2022-03-012023-02-2806126403core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2806126403dpl:GroupUndertakings2022-03-012023-02-2806126403dpl:ParticipatingInterests2022-03-012023-02-2806126403dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2806126403core:ListedExchangeTraded2022-03-012023-02-2806126403dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2806126403core:UnlistedNon-exchangeTraded2022-03-012023-02-2806126403core:NetGoodwill2024-02-2906126403core:IntangibleAssetsOtherThanGoodwill2024-02-2906126403core:LandBuildings2024-02-2906126403core:PlantMachinery2024-02-2906126403core:Vehicles2024-02-2906126403core:FurnitureFittings2024-02-2906126403core:OfficeEquipment2024-02-2906126403core:AfterOneYear2024-02-2906126403core:WithinOneYear2024-02-2906126403core:ListedExchangeTraded2024-02-2906126403core:UnlistedNon-exchangeTraded2024-02-2906126403core:ShareCapital2024-02-2906126403core:SharePremium2024-02-2906126403core:RevaluationReserve2024-02-2906126403core:OtherReservesSubtotal2024-02-2906126403core:RetainedEarningsAccumulatedLosses2024-02-2906126403core:NetGoodwill2023-02-2806126403core:IntangibleAssetsOtherThanGoodwill2023-02-2806126403core:LandBuildings2023-02-2806126403core:PlantMachinery2023-02-2806126403core:Vehicles2023-02-2806126403core:FurnitureFittings2023-02-2806126403core:OfficeEquipment2023-02-2806126403core:AfterOneYear2023-02-2806126403core:WithinOneYear2023-02-2806126403core:ListedExchangeTraded2023-02-2806126403core:UnlistedNon-exchangeTraded2023-02-2806126403core:ShareCapital2023-02-2806126403core:SharePremium2023-02-2806126403core:RevaluationReserve2023-02-2806126403core:OtherReservesSubtotal2023-02-2806126403core:RetainedEarningsAccumulatedLosses2023-02-2806126403core:NetGoodwill2022-03-0106126403core:IntangibleAssetsOtherThanGoodwill2022-03-0106126403core:LandBuildings2022-03-0106126403core:PlantMachinery2022-03-0106126403core:Vehicles2022-03-0106126403core:FurnitureFittings2022-03-0106126403core:OfficeEquipment2022-03-0106126403core:AfterOneYear2022-03-0106126403core:WithinOneYear2022-03-0106126403core:ListedExchangeTraded2022-03-0106126403core:UnlistedNon-exchangeTraded2022-03-0106126403core:ShareCapital2022-03-0106126403core:SharePremium2022-03-0106126403core:RevaluationReserve2022-03-0106126403core:OtherReservesSubtotal2022-03-0106126403core:RetainedEarningsAccumulatedLosses2022-03-0106126403core:AfterOneYear2023-03-012024-02-2906126403core:WithinOneYear2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:CostValuation2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2906126403core:Non-currentFinancialInstrumentscore:CostValuation2024-02-2906126403core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-2906126403core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-2906126403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-2906126403core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-2906126403core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-2906126403core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-2906126403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-2906126403core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-2906126403core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2806126403core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2806126403core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2806126403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2806126403core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2806126403core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2806126403core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2806126403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2806126403core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2806126403bus:Director12023-03-012024-02-2906126403bus:Director22023-03-012024-02-29

LEGENDS UK LIMITED

Registered Number
06126403
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

LEGENDS UK LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

Sira Walsh
Steve Walsh

Company Secretary

Sira Walsh

Registered Address

23 Robin Drive
Kibworth
Leicester
LE8 0XP

Registered Number

06126403 (England and Wales)
LEGENDS UK LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3573716
573716
Current assets
Debtors36,48737,018
Cash at bank and on hand1,4492,952
37,93639,970
Creditors amounts falling due within one year4(17,368)(16,445)
Net current assets (liabilities)20,56823,525
Total assets less current liabilities21,14124,241
Creditors amounts falling due after one year5(21,193)(23,829)
Net assets(52)412
Capital and reserves
Called up share capital100100
Profit and loss account(152)312
Shareholders' funds(52)412
The financial statements were approved and authorised for issue by the Board of Directors on 29 August 2024, and are signed on its behalf by:
Steve Walsh
Director
Registered Company No. 06126403
LEGENDS UK LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year02
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 March 235,8575,857
At 29 February 245,8575,857
Depreciation and impairment
At 01 March 235,1415,141
Charge for year143143
At 29 February 245,2845,284
Net book value
At 29 February 24573573
At 28 February 23716716
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security16,76815,845
Accrued liabilities and deferred income600600
Total17,36816,445
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts21,19323,829
Total21,19323,829