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Registered number: 05006399 LEADER SPECIALIST HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR For the Year Ended 31 July 2025
LEADER SPECIALIST HOLDINGS LIMITED Registered number: 05006399 STATEMENT OF FINANCIAL POSITION As at 31 July 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments |  | 1,300,000 |  | 1,300,000
|  | 1,300,000 |  | 1,300,000
Current assets |  |  |  |
Debtors: amounts falling due within one year | 30,267 |  | 30,267 |
| 30,267 |  | 30,267 |
Creditors: amounts falling due within one year | (30,009) |  | (30,009) |
Net current assets |  | 258 |  | 258
Total assets less current liabilities |  | 1,300,258 |  | 1,300,258
Net assets |  | 1,300,258 |  | 1,300,258
Capital and reserves |  |  |  |
Called up share capital |  | 15,319 |  | 15,319
Capital redemption reserve |  | 2,905 |  | 2,905
Profit and loss account |  | 1,282,034 |  | 1,282,034
|  | 1,300,258 |  | 1,300,258
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LEADER SPECIALIST HOLDINGS LIMITED Registered number: 05006399 STATEMENT OF FINANCIAL POSITION (CONTINUED) As at 31 July 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M L Belcher
Director
Date: 22 September 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
LEADER SPECIALIST HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 July 2025
1. | General information
Leader Specialist Holdings Limited (05006399) is a private company limited by shares. It is incorporated in England & Wales. Its registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.5 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 3).
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LEADER SPECIALIST HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 July 2025
4. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividends analysis | 395,000 | 295,000
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 August 2024 | 1,300,000
| At 31 July 2025 | 1,300,000
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LEADER SPECIALIST HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 July 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 30,267 | 30,267
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 9 | 9
| Other creditors | 30,000 | 30,000
|  | 30,009 | 30,009
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