REGISTERED NUMBER: 10107693 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMPANIONS FOR LEADERSHIP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Legrand

L Wrennmark

SECRETARY:

A D Bischoff

REGISTERED OFFICE:

Prama House Suite 72

267 Banbury Road

Oxford

Oxfordshire

OX2 7HT

REGISTERED NUMBER:

10107693 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

5th Floor

R+ Building

2 Blagrave Street

Reading

RG1 1AZ

FIXED ASSETS

Tangible assets

4

2,710

1,569

CURRENT ASSETS

Stocks

5,310

2,533

Debtors

5

556,963

373,346

Cash at bank and in hand

726,916

774,373

1,289,189

1,150,252

CREDITORS

Amounts falling due within one year

6

(775,415

)

(721,147

)

NET CURRENT ASSETS

513,774

429,105

TOTAL ASSETS LESS CURRENT LIABILITIES

516,484

430,674

PROVISIONS FOR LIABILITIES

7

(677

)

(392

)

NET ASSETS

515,807

430,282

CAPITAL AND RESERVES

Called up share capital

4,721

4,721

Capital redemption reserve

7,135

7,135

Retained earnings

503,951

418,426

515,807

430,282

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

L Wrennmark - Director

1.	STATUTORY INFORMATION

Companions For Leadership 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.

The presentation currency of the financial statements is the Euro (€).

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.

Going concern

The company has cash resources and has no requirement for external funding. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

€

€

€

Cost

At 1 January 2025

208

16,413

16,621

Additions

-

2,837

2,837

Disposals

-

(6,857

)

(6,857

)

At 31 December 2025

208

12,393

12,601

Depreciation

At 1 January 2025

208

14,844

15,052

Charge for year

-

1,690

1,690

Eliminated on disposal

-

(6,851

)

(6,851

)

At 31 December 2025

208

9,683

9,891

Net book value

At 31 December 2025

-

2,710

2,710

At 31 December 2024

-

1,569

1,569

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade debtors

416,401

166,137

Other debtors

128,418

166,115

Prepayments and accrued income

12,144

41,094

556,963

373,346

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

€

€

Trade creditors

159,623

128,386

Corporation tax

15,559

23,525

Social security and other taxes

2,583

5,501

Other creditors

5,413

15,909

Withholding tax recoverable

9,136

-

Accruals and deferred income

583,101

547,826

775,415

721,147

7.	PROVISIONS FOR LIABILITIES

2025

2024

€

€

Deferred tax

Accelerated capital allowances

677

392

Deferred

tax

€

Balance at 1 January 2025

392

Charge to Statement of Income and Retained Earnings during year

285

Balance at 31 December 2025

677

8.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge, represents contributions payable by the company to the fund and amounted to €2,510 (2024 - €2,430). Employee and employer contributions payable at the year end amounted to €nil (2024 - €nil).

9.	RELATED PARTY TRANSACTION

Oxford Leadership France is a wholly owned personal service company of Cyril Legrand, a director of the company. During the year, no remuneration was paid to Oxford Leadership France for services rendered by the director (2024 - €52,195).

The company paid remuneration for services rendered of €157,235 (2024: €219,049) to Lasse Wrennmark, a director of the company.

In 2024 the company made a loan of €75,000 to Companions for Leadership France SARL, a company where one of the directors has an interest. At the balance sheet date €75,000 remains outstanding (2024 - €75,000) and is included in other debtors. The loan attracts interest at 10% per annum. Interest totalling €7,500 was charged during the year (2024 - €3,473). The loan principal and interest is due to be paid during 2026.