Company registration number 10642745 (England and Wales)
1egacy Limited
Unaudited Financial Statements
For the year ended 31 December 2025
1egacy Limited
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
1egacy Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of 1egacy Limited for the year ended 31 December 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 1egacy Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of 1egacy Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of 1egacy Limited and state those matters that we have agreed to state to the b oard of d irectors of 1egacy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 1egacy Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that 1egacy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of 1egacy Limited. You consider that 1egacy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of 1egacy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
29 May 2026
1egacy Limited
Balance Sheet
As at 31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1
1
Investments
4
2
3
3
4
Current assets
Cash at bank and in hand
148
147
Net current assets
148
147
Net assets
151
151
Capital and reserves
Called up share capital
5
1,000
1,000
Profit and loss reserves
(849)
(849)
Total equity
151
151

For the financial year ended 31 December 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 29 May 2026 and are signed on its behalf by:
A J Lymn
Director
Company registration number 10642745 (England and Wales)
1egacy Limited
Notes to the financial statements
For the year ended 31 December 2025
- 3 -
1
Accounting policies
Company information

1egacy Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Prospect Place, Millennium Way, Pride Park, Derby, DE24 8HG.

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 disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

1.2
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Trademarks
10% straight line
1.3
Fixed asset investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

2
Employees

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

2025
2024
Number
Number
Total
2
2
1egacy Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 4 -
3
Intangible fixed assets
Trademarks
£
Cost
At 1 January 2025 and 31 December 2025
4,872
Amortisation and impairment
At 1 January 2025 and 31 December 2025
4,871
Carrying amount
At 31 December 2025
1
At 31 December 2024
1
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2
3
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025
3
Disposals
(1)
At 31 December 2025
2
Carrying amount
At 31 December 2025
2
At 31 December 2024
3
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
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