Registration number: 08007049

Leal Designs Ltd

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Leal Designs Ltd

Company Information

Directors

Mr Silvino Leal Ms Kara Louiza Leal

Registered office

First Floor 111 Queens Road Weybridge Surrey KT13 9UN

Accountants

Atek Accounting Solutions Ltd 111 Queens Road Weybridge Surrey KT13 9UN

Leal Designs Ltd

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Silvino Leal

Ms Kara Louiza Leal

Principal activity

The principal activity of the company is web design services and creation and sale of bespoke products.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 16 December 2025 and signed on its behalf by:
 

......................................... Mr Silvino Leal Director

Leal Designs Ltd

(Registration number: 08007049)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	944	650
Current assets
Debtors	5	388	-
Cash at bank and in hand		27,190	36,472
		27,578	36,472
Creditors: Amounts falling due within one year	6	(21,417)	(6,527)
Net current assets		6,161	29,945
Net assets		7,105	30,595
Capital and reserves
Called up share capital	7	2	2
Retained earnings		7,103	30,593
Shareholders' funds		7,105	30,595

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 16 December 2025 and signed on its behalf by:
 

......................................... Mr Silvino Leal Director

Leal Designs Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
First Floor
111 Queens Road
Weybridge
Surrey
KT13 9UN

These financial statements were authorised for issue by the Board on 16 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Leal Designs Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer Equipment	25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leal Designs Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 0).

Leal Designs Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	2,995	2,995
Additions	500	500
At 31 March 2025	3,495	3,495
Depreciation
At 1 April 2024	2,345	2,345
Charge for the year	206	206
At 31 March 2025	2,551	2,551
Carrying amount
At 31 March 2025	944	944
At 31 March 2024	650	650

5

Debtors

Current	2025 £	2024 £
Other debtors	388	-
	388	-

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	15,136	6,288
Accruals and deferred income	6,281	-
Other creditors	-	239
	21,417	6,527

Leal Designs Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Class A share of £1 each	1	1	1	1
Class B share of £1 each	1	1	1	1
	2	2	2	2

8	Related party transactions

The Directors loan account balance will be repaid within 9 months.

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	At 31 March 2025 £
	(240)	626	387

2024	At 1 April 2023 £	Advances to director £	At 31 March 2024 £
	(638)	398	(240)

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	29,341	78,455