Dialogue Leadership Limited
Unaudited Financial Statements
For the year ended 31 October 2025
Pages for Filing with Registrar
Company Registration No. 13656376 (England and Wales)
Dialogue Leadership Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 6
Dialogue Leadership Limited
Balance Sheet
As at 31 October 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,270
2,000
Current assets
Debtors
4
26,949
7,371
Cash at bank and in hand
26,149
605
53,098
7,976
Creditors: amounts falling due within one year
5
(39,831)
(35,478)
Net current assets/(liabilities)
13,267
(27,502)
Net assets/(liabilities)
15,537
(25,502)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
15,437
(25,602)
Total equity
15,537
(25,502)

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 March 2026 and are signed on its behalf by:
R E Hart
Director
Company Registration No. 13656376
Dialogue Leadership Limited
Notes to the Financial Statements
For the year ended 31 October 2025
Page 2
1
Accounting policies
Company information

Dialogue Leadership Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, Charlotte Building, 17 Gresse Street, London, United Kingdom, W1T 1QL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have h ave reviewed forecasts and activity after the year end. They have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Dialogue Leadership Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
Page 3
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Dialogue Leadership Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
Page 4
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
Dialogue Leadership Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
Page 5
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
2,666
Additions
1,249
At 31 October 2025
3,915
Depreciation and impairment
At 1 November 2024
666
Depreciation charged in the year
979
At 31 October 2025
1,645
Carrying amount
At 31 October 2025
2,270
At 31 October 2024
2,000
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,429
-
0
Other debtors
155
50
Prepayments and accrued income
25,365
7,321
26,949
7,371
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,843
2
Trade creditors
3,789
19,113
Corporation tax
2,621
-
0
Other taxation and social security
1,304
-
0
Other creditors
25,274
16,363
39,831
35,478
Dialogue Leadership Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
Page 6
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Related party transactions

The company incurred costs of £56,448 (202 4: £153,000) from a company in which J Kerr is also a director. At the balance sheet date, the company had a trade creditor balance of nil (2024: £19,000).

8
Controlling party

There is no ultimate controlling party.

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