| Leigh Thomas & Co. Limited |
| Company No. 00296008 |
| Information for Filing with The Registrar |
| 31 March 2025 |

Leigh Thomas & Co. Limited Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 31 March 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was investment in property and other investments.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
C.Thomas |  |  |  |  |
C.Harrison |  |  |  |  |
D.Willard |  |  |  |  |
J.Harrison |  |  |  |  |
P.Thomas |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
C.Thomas |  |  |  |  |  |
Company Secretary |  |  |  |  |  |
18 August 2025 |  |  |  |  |  |

Leigh Thomas & Co. Limited Balance Sheet Registrar |  |

at | 31 March 2025 |  |  |  |  |  |  |
Company No. | 00296008 |  |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Investment property |  | 4 | 3,694,000 |  |  |  | 3,660,771
| Investments |  | 5 | 1,719,183 |  |  |  | 1,646,111
|  |  |  |  |  | 5,413,183 |  |  |  | 5,306,882
Current assets |  |  |  |  |  |  |
| Debtors |  | 6 | 36,186 |  |  |  | 24,264
| Cash at bank and in hand |  |  | 271,228 |  |  |  | 291,128
|  |  |  |  |  | 307,414 |  |  |  | 315,392
Creditors: Amount falling due within one year | 7 | (138,646) |  |  |  | (128,748)
Net current assets |  |  | 168,768 |  |  |  | 186,644
Total assets less current liabilities |  |  | 5,581,951 |  |  |  | 5,493,526
Provisions for liabilities |  |  |  |  |  |  |
| Deferred taxation |  |  | (55,371) |  |  |  | (66,286)
Net assets |  |  | 5,526,580 |  |  |  | 5,427,240
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 86,931 |  |  |  | 86,931
| Share premium account |  | 9 | 321,287 |  |  |  | 321,287
| Capital redemption reserve |  | 9 | 2,819 |  |  |  | 2,819
| Profit and loss account |  | 9 | 5,115,543 |  |  |  | 5,016,203
Total equity |  |  | 5,526,580 |  |  |  | 5,427,240
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 18 August 2025 and signed on its behalf by: |  |  |  |  |  |
P.Thomas |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
18 August 2025 |  |  |  |  |  |  |  |

Leigh Thomas & Co. Limited Notes to the Accounts Registrar |  |

for the year ended 31 March 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Leigh Thomas & Co. Limited is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 00296008 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |
| Northcourt |  |  |  |  |  |
| Main Road |  |  |  |  |  |
| Shorwell |  |  |  |  |  |
| Newport |  |  |  |  |  |
| PO30 3JG |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Taxation |  |  |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Freehold investment property |  |  |  |  |  |  |  |
| Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

| Investments |  |  |  |  |  |  |  |
| Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other 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.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
| The average monthly number of employees (including directors) during the year was: |  | 5 |  |  |  | 5

4 | Investment property |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Freehold Investment Property
|  |  |  |  |  |  |  |  |  |  |  |  |  | £
|  | Valuation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  |  |  |  |  | 3,660,771
|  | Revaluation |  |  |  |  |  |  |  |  |  | 33,229
|  | At 31 March 2025 |  |  |  |  |  |  |  |  |  | 3,694,000
|  | Cost or valuation at 31 March 2025 is represented by: Valuation in 2009 £1,125,082 Valuation in 2013 £(103,118) Valuation in 2015 £162,705 Valuation in 2016 £10,000 Valuation in 2018 £95,000 Valuation in 2020 £(313,106) Valuation in 2021 £37,413 Valuation in 2022 £40,000 Valuation in 2024 £(40,001) Valuation in 2025 £33,229 Cost £2,646,796 Total £ 3,694,000 Investment properties were revalued on an open market basis on 31 March 2025. The revaluation has been guided by Mr D Willard, a director, who is involved in running an estate agency and chartered surveyor firm. The market conditions and information available existing at the year end were considered in making the judgements in the valuation.

5 | Investments |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Investment in Subsidiaries |  | Other investments |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or valuation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  | - |  | 1,646,111 |  | 1,646,111
|  | Additions |  |  |  |  |  | - |  | 304,847 |  | 304,847
|  | Revaluation |  |  |  |  |  | - |  | (3,502) |  | (3,502)
|  | Disposals |  |  |  |  |  | - |  | (228,273) |  | (228,273)
|  | At 31 March 2025 |  |  |  |  |  | - |  | 1,719,183 |  | 1,719,183
|  | Provisions/Impairment |  |  |  |  |  |  |  |  |  |
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 March 2025 |  |  |  |  |  | - |  | 1,719,183 |  | 1,719,183
|  | At 31 March 2024 |  |  |  |  |  | - |  | 1,646,111 |  | 1,646,111

6 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 32,990 |  |  |  | 19,797
|  | Prepayments and accrued income |  |  |  | 3,196 |  |  |  | 4,467
|  |  |  |  |  |  |  |  |  | 36,186 |  |  |  | 24,264

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade creditors |  |  |  | 4,705 |  |  |  | 3,441
|  | Taxes and social security |  |  |  | 61,616 |  |  |  | 64,254
|  | Accruals and deferred income |  |  |  | 72,325 |  |  |  | 61,053
|  |  |  |  |  |  |  |  |  | 138,646 |  |  |  | 128,748

8 | Share Capital |  |  |  |  |  |  |  |
|  | 50,704 Ordinary shares of £1 each 36,227 Preference shares of £1 each

9 | Reserves |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Revaluation Reserve |  | Capital redemption reserve |  | Total other reserves
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | At 1 April 2023 |  |  |  | - |  | 2,819 |  | 2,819
|  | At 31 March 2024 and 1 April 2024 |  |  |  | - |  | 2,819 |  | 2,819
|  | At 31 March 2025 |  |  |  | - |  | 2,819 |  | 2,819
|  | Capital redemption reserve - records the nominal value of shares repurchased by the company.
|  | Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
|  | Profit and loss account - includes all current and prior period retained profits and losses.

10 | Non-distributable Reserves
|  | Of the retained earnings carried forward, £1,421,255 (2024 £1,425,527) relates to fair value revaluations and is non-distributable.

11 | Contingent Assets/Liabilities |  |  |  |  |  |  |  |
|  | The company's bankers HSBC have given guarantees in favour of the Corporation of Lloyds in the sum of £99,975 to support the underwriting of Talisman Plc. The guarantee will be called in, in part or full, in the event of Talisman Plc incurring underwriting losses. The earliest date on which the guarantee might now be called would be expected to be 31 December 2025. At the date of signing the accounts, however, there is no indication that the guarantee will be called. This guarantee is secured by a legal charge over an investment property owned by the company.

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