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REGISTERED NUMBER: 07170771 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

LEGENT LIMITED

LEGENT LIMITED (REGISTERED NUMBER: 07170771)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LEGENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Prof A Wright LLM DM FRCS TechRMS





REGISTERED OFFICE: 150 Harley Street
London
W1G 7LQ





REGISTERED NUMBER: 07170771 (England and Wales)





ACCOUNTANTS: Arithma LLP
Chartered Certified Accountants
5 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

LEGENT LIMITED (REGISTERED NUMBER: 07170771)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 64,313 76,853
64,313 76,853

CURRENT ASSETS
Debtors 6 358,350 276,844
Cash at bank 1,001,504 837,413
1,359,854 1,114,257
CREDITORS
Amounts falling due within one year 7 154,663 32,170
NET CURRENT ASSETS 1,205,191 1,082,087
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,269,504

1,158,940

PROVISIONS FOR LIABILITIES 11,907 14,126
NET ASSETS 1,257,597 1,144,814

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,257,596 1,144,813
SHAREHOLDERS' FUNDS 1,257,597 1,144,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

LEGENT LIMITED (REGISTERED NUMBER: 07170771)

BALANCE SHEET - continued
30 APRIL 2024


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 director and authorised for issue on 21 January 2025 and were signed by:





Prof A Wright LLM DM FRCS TechRMS - Director


LEGENT LIMITED (REGISTERED NUMBER: 07170771)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Legent 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 represents net invoiced sales of services, excluding value added tax.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 15% on reducing balance

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.

LEGENT LIMITED (REGISTERED NUMBER: 07170771)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company makes pension contributions to employees personal pension plans. Contributions payable are charged to the profit and loss account in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 450,000
AMORTISATION
At 1 May 2023
and 30 April 2024 450,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 56,359 92,362 148,721
DEPRECIATION
At 1 May 2023 46,238 25,630 71,868
Charge for year 2,530 10,010 12,540
At 30 April 2024 48,768 35,640 84,408
NET BOOK VALUE
At 30 April 2024 7,591 56,722 64,313
At 30 April 2023 10,121 66,732 76,853

LEGENT LIMITED (REGISTERED NUMBER: 07170771)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 98,033 5,700
Other debtors 79,050 92,309
Directors' current accounts 181,267 178,835
358,350 276,844

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 41,186 4,900
Social security and other taxes 199 628
Other creditors 100,000 20,000
Accruals and deferred income 13,278 6,642
154,663 32,170

8. RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £181,267 (2023 - £178,835) by A Wright. A Wright was charged interest amounting to £4,024 (2022- £3,583) on the outstanding balance.

At the balance sheet date, the company owed £100,000 (2023 - £20,000) and was owed £20,000 (2023 - £20,000) to / by two separate companies of which A Wright was a director and shareholder.

9. ULTIMATE CONTROLLING PARTY

The company was under the control of the director during the year.