General Information
Leadent Digital Ltd is a private company, limited by shares, registered in England and Wales, registration number 11282984, registration address 20-22 Wenlock Road, London, N1 7GU.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and development expenditure
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
|
| 2. |
Average number of employees
Average number of employees during the year was 9 (2025 : 5).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and machinery etc |
|
Total |
| |
£ |
|
£ |
| At 01 April 2025 |
- |
|
- |
| Additions |
3,278 |
|
3,278 |
| Disposals |
- |
|
- |
| At 31 March 2026 |
3,278 |
|
3,278 |
| Depreciation |
| At 01 April 2025 |
- |
|
- |
| Charge for year |
677 |
|
677 |
| On disposals |
- |
|
- |
| At 31 March 2026 |
677 |
|
677 |
| Net book values |
| Closing balance as at 31 March 2026 |
2,601 |
|
2,601 |
| Opening balance as at 01 April 2025 |
- |
|
- |
|
| 4. |
Debtors: amounts falling due within one year
|
31/03/2026
£ |
|
31/03/2025
£ |
| Trade Debtors |
224,300 |
|
139,672 |
| Other Debtors |
342,445 |
|
449,448 |
|
566,745 |
|
589,120 |
|
| 5. |
Creditors: amount falling due within one year
|
31/03/2026
£ |
|
31/03/2025
£ |
| Trade Creditors |
29,667 |
|
27,819 |
| Bank Loans & Overdrafts |
26,667 |
|
110,811 |
| Taxation and Social Security |
299,396 |
|
270,287 |
| Other Creditors |
15,562 |
|
122,349 |
|
371,292 |
|
531,266 |
|
| 6. |
Creditors: amount falling due after more than one year
|
31/03/2026
£ |
|
31/03/2025
£ |
| Bank Loans & Overdrafts |
3,052 |
|
40,993 |
|
3,052 |
|
40,993 |
|
| 7. |
Share Capital
Allotted, called up and fully paid
|
31/03/2026
£ |
|
31/03/2025
£ |
|
1
Ordinary share of £1.00 each |
1 |
|
1 |
|
550
Class A shares of £0.01 each |
6 |
|
6 |
|
100
Class B shares of £0.01 each |
1 |
|
1 |
|
150
Class C shares of £0.01 each |
2 |
|
2 |
|
200
Class D shares of £0.01 each |
2 |
|
2 |
|
11 |
|
11 |
|
2
|