REGISTERED NUMBER: 03804294 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LEON GRANT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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

-

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

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.

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.