Company registration number 07067626 (England and Wales)
LEKSICON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
LEKSICON LIMITED
COMPANY INFORMATION
Directors
Mr E Kochan
Mrs L Kochan
Company number
07067626
Registered office
13 Hillcrest Road
Prestwich
Manchester
United Kingdom
M25 9UD
Accountants
Fairhurst Accountants Ltd
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
LEKSICON LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
LEKSICON LIMITED
STATEMENT OF FINANCIAL POSITION
As At 30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
82
163
Current assets
Debtors
4
1,832
5,185
Cash at bank and in hand
43,023
35,767
44,855
40,952
Creditors: amounts falling due within one year
5
(7,031)
(5,358)
Net current assets
37,824
35,594
Net assets
37,906
35,757
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
37,904
35,755
Total equity
37,906
35,757

For the financial year ended 30 November 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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 May 2026 and are signed on its behalf by:
Mrs L Kochan
Director
Company registration number 07067626 (England and Wales)
LEKSICON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2025
- 2 -
1
Accounting policies
Company information

Leksicon Limited is a private company limited by shares incorporated in England and Wales. The registered office is 13 Hillcrest Road, Prestwich, Manchester, United Kingdom, M25 9UD.

1.1
Basis of preparation

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.

1.2
Revenue

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

Revenue represents the net invoice value of services provided.

1.3
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
50% on reducing balance
1.4
Impairment of fixed assets

At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss.

Where an impairment loss subsequently reverses, the carrying amount of each asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

1.5
Financial instruments

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount du e.

1.6
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

LEKSICON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
1
Accounting policies
(Continued)
- 3 -
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.

1.7
Employee 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.

2
Employees

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

2025
2024
Total
1
1
3
Tangible fixed assets
Computers
£
Cost
At 1 December 2024 and 30 November 2025
524
Depreciation and impairment
At 1 December 2024
361
Depreciation charged in the year
81
At 30 November 2025
442
Carrying amount
At 30 November 2025
82
At 30 November 2024
163
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,832
5,185
LEKSICON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 November 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
5,904
4,102
Other creditors
1,127
1,256
7,031
5,358
6
Related party transactions

During the year the company entered into the following transactions with related parties:

During the year, total dividends of £16,000 (2024 - £12,500) were paid to the directors.

Included in other creditors is an amount of £147 (2024: £256) owed to the directors.

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