REGISTERED NUMBER: 07170771 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

LEGENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Prof A Wright LLM DM FRCS TechRMS

REGISTERED OFFICE:

150 Harley Street

London

W1G 7LQ

REGISTERED NUMBER:

07170771 (England and Wales)

ACCOUNTANTS:

Arithma LLP

Chartered Certified Accountants

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

53,907

64,313

53,907

64,313

CURRENT ASSETS

Debtors

6

277,077

358,350

Cash at bank

1,039,068

1,001,504

1,316,145

1,359,854

CREDITORS

Amounts falling due within one year

7

(111,436

)

(154,663

)

NET CURRENT ASSETS

1,204,709

1,205,191

TOTAL ASSETS LESS CURRENT LIABILITIES

1,258,616

1,269,504

PROVISIONS FOR LIABILITIES

(10,056

)

(11,907

)

NET ASSETS

1,248,560

1,257,597

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,248,559

1,257,596

SHAREHOLDERS' FUNDS

1,248,560

1,257,597

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 January 2026 and were signed by:

Prof A Wright LLM DM FRCS TechRMS - Director

1.	STATUTORY INFORMATION

Legent 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.

TURNOVER

Turnover represents net invoiced sales of services, excluding value added tax.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

15% 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 makes pension contributions to employees personal pension plans. Contributions payable are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

450,000

AMORTISATION

At 1 May 2024

and 30 April 2025

450,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

56,359

92,362

148,721

DEPRECIATION

At 1 May 2024

48,768

35,640

84,408

Charge for year

1,898

8,508

10,406

At 30 April 2025

50,666

44,148

94,814

NET BOOK VALUE

At 30 April 2025

5,693

48,214

53,907

At 30 April 2024

7,591

56,722

64,313

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,275

98,033

Other debtors

81,794

79,050

Directors' current accounts

186,008

181,267

277,077

358,350

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

14,200

41,186

Social security and other taxes

-

199

Other creditors

90,000

100,000

Accruals and deferred income

7,236

13,278

111,436

154,663

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £186,008 (2024 - £181,267) by A Wright. A Wright was charged interest amounting to £4,231 (2024- £4,024) on the outstanding balance.

At the balance sheet date, the company owed £90,000 (2024 - £100,000) and was owed £20,000 (2024 - £20,000) to / by two separate companies of which A Wright was a director and shareholder.

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of the director during the year.