REGISTERED NUMBER: 08973715 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

INNER LEADER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T Cooper-Robins

Mrs S E Cooper-Robins

REGISTERED OFFICE:

87 Warwick Street

Leamington Spa

Warwickshire

CV32 4RJ

REGISTERED NUMBER:

08973715 (England and Wales)

ACCOUNTANTS:

Pentlands Accountants and advisors Ltd

Chartered Certified Accountants

and Registered Auditors

3 & 4 Pegasus House

Pegasus Court

Olympus Avenue

Warwick

Warwickshire

CV34 6LW

FIXED ASSETS

Intangible assets

4

11,250

180,000

Tangible assets

5

47,004

65,875

Investments

6

136,892

-

195,146

245,875

CURRENT ASSETS

Debtors

7

33,471

28,215

Cash at bank

133,076

161,773

166,547

189,988

CREDITORS

Amounts falling due within one year

8

158,277

87,089

NET CURRENT ASSETS

8,270

102,899

TOTAL ASSETS LESS CURRENT LIABILITIES

203,416

348,774

CREDITORS

Amounts falling due after more than one year

9

(14,047

)

(19,523

)

PROVISIONS FOR LIABILITIES

(11,751

)

(16,469

)

NET ASSETS

177,618

312,782

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

-

29,990

Retained earnings

177,518

282,692

SHAREHOLDERS' FUNDS

177,618

312,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

Mrs S E Cooper-Robins - Director

1.	STATUTORY INFORMATION

Inner Leader 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets include investments in Crypto-currencies, these are revalued to their fair value each year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

10% on reducing balance

Computer equipment

-

25% 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Other Investments include Cryptocurrencies which are valued at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Crypto-currencies

software

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

180,000

-

180,000

Additions

25,002

11,250

36,252

Revaluations

(29,990

)

-

(29,990

)

Reclassification/transfer

(175,012

)

-

(175,012

)

At 31 March 2025

-

11,250

11,250

NET BOOK VALUE

At 31 March 2025

-

11,250

11,250

At 31 March 2024

180,000

-

180,000

Cost or valuation at 31 March 2025 is represented by:

Computer

software

£

Cost

11,250

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

19,079

60,262

15,825

95,166

Additions

1,821

-

2,050

3,871

Disposals

-

(20,054

)

-

(20,054

)

At 31 March 2025

20,900

40,208

17,875

78,983

DEPRECIATION

At 1 April 2024

9,543

9,456

10,292

29,291

Charge for year

2,763

3,618

1,742

8,123

Eliminated on disposal

-

(5,435

)

-

(5,435

)

At 31 March 2025

12,306

7,639

12,034

31,979

NET BOOK VALUE

At 31 March 2025

8,594

32,569

5,841

47,004

At 31 March 2024

9,536

50,806

5,533

65,875

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

Disposals

(38,120

)

Reclassification/transfer

175,012

At 31 March 2025

136,892

NET BOOK VALUE

At 31 March 2025

136,892

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,845

18,620

Other debtors

14,626

9,595

33,471

28,215

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,477

5,477

Trade creditors

42,456

2,238

Taxation and social security

55,516

54,482

Other creditors

54,828

24,892

158,277

87,089

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

14,047

19,523

10.

RESERVES

Revaluation

reserve

£

At 1 April 2024

29,990

Crypto revaluation

(29,990

)

At 31 March 2025

-

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.