Lead Indicators Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10995805

Lead Indicators Limited

Filleted Unaudited Financial Statements

For the period ended

31 March 2025

Lead Indicators Limited

Financial Statements

Period from 1 November 2023 to 31 March 2025

Contents	Page

Accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Lead Indicators Limited	1

Statement of financial position	2

Notes to the financial statements	4

Lead Indicators Limited

Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Lead Indicators Limited

Period from 1 November 2023 to 31 March 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 31 March 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

CLAY SHAW THOMAS LTD

2 Oldfield Road Bocam Park Bridgend CF35 5LJ

31 December 2025

Lead Indicators Limited

Statement of Financial Position

31 March 2025

	31 Mar 25		31 Oct 23
Note	£	£	£

Fixed assets

Tangible assets	5	1,516	2,347
Investments	6	28,969	1,061,329
		-------	-----------
		30,485	1,063,676

Current assets

Debtors	7	289,598	70
Cash at bank and in hand		38,968	157,581
		---------	---------
		328,566	157,651

Creditors: amounts falling due within one year	8	160,800		983,567
		---------		---------
Net current assets/(liabilities)			167,766	( 825,916)
			---------	-----------
Total assets less current liabilities			198,251	237,760

Provisions	379	446
	---------	---------
Net assets	197,872	237,314
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	197,772	237,214
	---------	---------
Shareholders funds	197,872	237,314
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period 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 financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Lead Indicators Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 31 December 2025 , and are signed on behalf of the board by:

Mr M J Waring

Director

Company registration number: 10995805

Lead Indicators Limited

Notes to the Financial Statements

Period from 1 November 2023 to 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Oldfield Road, Bocam Park, Bridgend, Bridgend County Borough, CF35 5LJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss.

Revenue recognition

The turnover shown in the profit and loss account represents amounts receivable during the year in respect of management consultancy.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2023: 2 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 November 2023 and 31 March 2025	4,985
	------
Depreciation
At 1 November 2023	2,638
Charge for the period	831
	------
At 31 March 2025	3,469
	------
Carrying amount
At 31 March 2025	1,516
	------
At 31 October 2023	2,347
	------

6. Investments

	Shares in participating interests
	£
Cost
At 1 November 2023	1,061,329
Disposals	( 1,032,360)
	-----------
At 31 March 2025	28,969
	-----------
Impairment
At 1 November 2023 and 31 March 2025	–
	-----------

Carrying amount
At 31 March 2025	28,969
	-----------
At 31 October 2023	1,061,329
	-----------

Investments represent non-controlling interests in non-listed companies.

7. Debtors

	31 Mar 25	31 Oct 23
	£	£
Trade debtors	10,189	–
Other debtors	279,409	70
	---------	----
	289,598	70
	---------	----

8. Creditors: amounts falling due within one year

	31 Mar 25	31 Oct 23
	£	£
Social security and other taxes	51,180	36,459
Other creditors	109,620	947,108
	---------	---------
	160,800	983,567
	---------	---------

9. Directors' advances, credit and guarantees

Included in other debtors is an amount of £171,216 (2023: other creditors: £942,820) owed from the directors.

		2025
		£
	Balance as at 1 November 2023	942,820
	Monies withdrawn	(1,648,129)
	Monies introduced	534,093
		-----------
	Balance as at 31 March 2025	(171,216)
		-----------

There are no set terms of repayment on this loan.