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Registered number: 08850520 L.E.F. ASSOCIATES LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
L.E.F. ASSOCIATES LTD
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
L.E.F. ASSOCIATES LTD REGISTERED NUMBER:08850520
STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 970 |  | 1,293
Investments | 6 |  | 155,900 |  | 155,900
|  |  | 156,870 |  | 157,193
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 15,096 |  | 308 |
Cash at bank and in hand |  | 28,367 |  | 61,952 |
|  | 43,463 |  | 62,260 |
Creditors: amounts falling due within one year | 8 | (19,385) |  | (11,641) |
Net current assets |  |  | 24,078 |  | 50,619
Total assets less current liabilities |  |  | 180,948 |  | 207,812
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (185) |  | (246)
Net assets |  |  | 180,763 |  | 207,566
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 180,663 |  | 207,466
|  |  | 180,763 |  | 207,566
Page 1
L.E.F. ASSOCIATES LTD REGISTERED NUMBER:08850520
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
L Empson
Director
Date: 30 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
L.E.F. ASSOCIATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
L.E.F. Associates Ltd is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company was that of public speaking, lecturing and publishing services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% reducing balance
|  |  |  | Computer equipment | - | 25% straight line basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
| 2.5 | Valuation of investments
Investments are measured at cost less accumulated impairment. Page 3
L.E.F. ASSOCIATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.6 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
| 2.9 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.10 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.11 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
Page 4
L.E.F. ASSOCIATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 February 2025 | 30,000
| At 31 January 2026 | 30,000
| Amortisation |
| At 1 February 2025 | 30,000
| At 31 January 2026 | 30,000
| Net book value |
| At 31 January 2026 | -
| At 31 January 2025 | -
Page 5
L.E.F. ASSOCIATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 February 2025 | 5,597 | 14,965 | 20,562
| At 31 January 2026 | 5,597 | 14,965 | 20,562
| Depreciation |  |  |
| At 1 February 2025 | 4,304 | 14,965 | 19,269
| Charge for the year on owned assets | 323 | - | 323
| At 31 January 2026 | 4,627 | 14,965 | 19,592
| Net book value |  |  |
| At 31 January 2026 | 970 | - | 970
| At 31 January 2025 | 1,293 | - | 1,293
6. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 February 2025 | 155,900
| At 31 January 2026 | 155,900
Page 6
L.E.F. ASSOCIATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
7. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 9,800 | -
| Other debtors | 5,296 | 308
|  | 15,096 | 308
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 1,002 | 300
| Taxation and social security | 445 | 3,973
| Other creditors | 5,308 | 3,510
| Accruals and deferred income | 12,630 | 3,858
|  | 19,385 | 11,641
9. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (246)
| Charged to profit or loss | 61
| At end of year | (185)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 184 | 246
Page 7
L.E.F. ASSOCIATES LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
10. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 ordinary shares of £1 each | 100 | 100
Page 8