IRIS Accounts Production v26.1.10.60 03804294 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false false true false Ordinary 1.00000 2482 3507 3118 2482 2482 3507 3118 2482 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03804294 2024-08-31 03804294 2025-08-31 03804294 2024-09-01 2025-08-31 03804294 2023-08-31 03804294 2023-09-01 2024-08-31 03804294 2024-08-31 03804294 ns15:EnglandWales 2024-09-01 2025-08-31 03804294 ns14:PoundSterling 2024-09-01 2025-08-31 03804294 ns10:Director1 2024-09-01 2025-08-31 03804294 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03804294 ns10:SmallEntities 2024-09-01 2025-08-31 03804294 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 03804294 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 03804294 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03804294 ns10:FullAccounts 2024-09-01 2025-08-31 03804294 1 2024-09-01 2025-08-31 03804294 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 03804294 42 ns10:Director2 2024-08-31 03804294 42 ns10:Director2 2023-08-31 03804294 42 ns10:Director2 2024-09-01 2025-08-31 03804294 42 ns10:Director2 2023-09-01 2024-08-31 03804294 42 ns10:Director2 2025-08-31 03804294 42 ns10:Director2 2024-08-31 03804294 ns10:Director2 2024-09-01 2025-08-31 03804294 ns10:CompanySecretary1 2024-09-01 2025-08-31 03804294 ns10:RegisteredOffice 2024-09-01 2025-08-31 03804294 ns5:CurrentFinancialInstruments 2025-08-31 03804294 ns5:CurrentFinancialInstruments 2024-08-31 03804294 ns5:Non-currentFinancialInstruments 2025-08-31 03804294 ns5:Non-currentFinancialInstruments 2024-08-31 03804294 ns5:ShareCapital 2025-08-31 03804294 ns5:ShareCapital 2024-08-31 03804294 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 03804294 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 03804294 ns5:NetGoodwill 2024-09-01 2025-08-31 03804294 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 03804294 ns5:PlantMachinery 2024-09-01 2025-08-31 03804294 ns5:ComputerEquipment 2024-09-01 2025-08-31 03804294 ns5:NetGoodwill 2024-08-31 03804294 ns5:NetGoodwill 2025-08-31 03804294 ns5:NetGoodwill 2024-08-31 03804294 ns5:PlantMachinery 2024-08-31 03804294 ns5:ComputerEquipment 2024-08-31 03804294 ns5:PlantMachinery 2025-08-31 03804294 ns5:ComputerEquipment 2025-08-31 03804294 ns5:PlantMachinery 2024-08-31 03804294 ns5:ComputerEquipment 2024-08-31 03804294 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 03804294 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 03804294 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-08-31 03804294 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-08-31 03804294 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-08-31 03804294 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-08-31 03804294 ns5:DeferredTaxation 2024-08-31 03804294 ns5:DeferredTaxation 2024-09-01 2025-08-31 03804294 ns5:DeferredTaxation 2025-08-31 03804294 ns10:OrdinaryShareClass1 2025-08-31 03804294 ns10:Director1 1 2024-08-31 03804294 ns10:Director1 1 2023-08-31 03804294 ns10:Director1 1 2024-09-01 2025-08-31 03804294 ns10:Director1 1 2023-09-01 2024-08-31 03804294 ns10:Director1 1 2025-08-31 03804294 ns10:Director1 1 2024-08-31

REGISTERED NUMBER: 03804294 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LEON GRANT LIMITED

| LEON GRANT LIMITED (REGISTERED NUMBER: 03804294) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| LEON GRANT LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | K Speight

| Mrs C Speight

| SECRETARY: | Mrs C Speight

| REGISTERED OFFICE: | 188 Everill Gate Lane

| Broomhill

| Wombwell

| Barnsley

| South Yorkshire

| S73 0YQ

| REGISTERED NUMBER: | 03804294 (England and Wales)

| ACCOUNTANTS: | Seaman Herbert & Co

| 36 - 40 Doncaster Road

| Barnsley

| South Yorkshire

| S70 1TL

| LEON GRANT LIMITED (REGISTERED NUMBER: 03804294) |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 3,581 |  | 4,273 |  |

3,581 |  | 4,273 |  |

CURRENT ASSETS

Stocks | 6 | 1,000 |  | 475 |  |

Debtors | 7 | 10,355 |  | 6,989 |  |

Cash at bank | 660 |  | 3,704 |  |

12,015 |  | 11,168 |  |

CREDITORS

Amounts falling due within one year | 8 | 13,376 |  | 9,689 |  |

NET CURRENT (LIABILITIES)/ASSETS | (1,361 | ) | 1,479 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,220 |  | 5,752 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (528 | ) | (3,936 | ) |

PROVISIONS FOR LIABILITIES | 11 | (680 | ) | (812 | ) |

NET ASSETS | 1,012 |  | 1,004 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 1,000 |  | 1,000 |  |

Retained earnings | 12 |  | 4 |  |

SHAREHOLDERS' FUNDS | 1,012 |  | 1,004 |  |

| LEON GRANT LIMITED (REGISTERED NUMBER: 03804294) |

BALANCE SHEET - continued

31 AUGUST 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

K Speight - Director

| LEON GRANT LIMITED (REGISTERED NUMBER: 03804294) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 1999, is being amortised evenly over its estimated useful life of twenty 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 each asset over its estimated useful life.

| Plant and machinery | - | 10% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 400 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 400 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

| LEON GRANT LIMITED (REGISTERED NUMBER: 03804294) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 23,328 |  | 3,168 |  | 26,496 |  |

| DEPRECIATION

| At 1 September 2024 | 19,459 |  | 2,764 |  | 22,223 |  |

| Charge for year | 387 |  | 305 |  | 692 |  |

| At 31 August 2025 | 19,846 |  | 3,069 |  | 22,915 |  |

| NET BOOK VALUE

| At 31 August 2025 | 3,482 |  | 99 |  | 3,581 |  |

| At 31 August 2024 | 3,869 |  | 404 |  | 4,273 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 1,000 |  | 475 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 7,237 |  | 4,229 |  |

| Other debtors | - |  | 245 |  |

| Directors' current accounts | 3,118 |  | 2,482 |  |

| Prepayments | - |  | 33 |  |

10,355 |  | 6,989 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 10) | 3,408 |  | 3,408 |  |

| Trade creditors | 5,458 |  | 2,653 |  |

| Tax | 2,126 |  | 1,261 |  |

| Social security and other taxes | 419 |  | - |  |

| VAT | - |  | 99 |  |

| Accrued expenses | 1,965 |  | 2,268 |  |

13,376 |  | 9,689 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 10) | 528 |  | 3,936 |  |

| LEON GRANT LIMITED (REGISTERED NUMBER: 03804294) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

10. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 3,408 |  | 3,408 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 528 |  | 3,408 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 528 |  |

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 680 |  | 812 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 812 |  |

| Provided during year | (132 | ) |

| Balance at 31 August 2025 | 680 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| K Speight and Mrs C Speight

| Balance outstanding at start of year | 2,482 |  | 3,507 |  |

| Amounts advanced | 3,118 |  | 2,482 |  |

| Amounts repaid | (2,482 | ) | (3,507 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 3,118 |  | 2,482 |  |

| The directors have provided personal guarantees to the company's bankers to secure its overdraft facility.

| LEON GRANT LIMITED (REGISTERED NUMBER: 03804294) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

14. | ULTIMATE CONTROLLING PARTY

| Mr K Speight, director, together with close members of his family, controls the company by virtue of holding 100% of the issued share capital.