REGISTERED NUMBER: 12324414 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

LEG WILLMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

8

Director:

Mrs L J Willment

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

12324414 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

90

120

Investment property

5

350,000

375,000

350,090

375,120

Current assets

Debtors

6

216,045

197,253

Investments

7

932,150

871,365

Cash at bank

26,412

59,153

1,174,607

1,127,771

Creditors

Amounts falling due within one year

8

236,125

233,267

Net current assets

938,482

894,504

Total assets less current liabilities

1,288,572

1,269,624

Creditors

Amounts falling due after more than one year

9

(1,000,000

)

(1,000,000

)

Provisions for liabilities

10

(35,427

)

(39,474

)

Net assets

253,145

230,150

Capital and reserves

Called up share capital

11

100

100

Retained earnings

12

253,045

230,050

Shareholders' funds

253,145

230,150

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2026 and were signed by:

Mrs L J Willment - Director

1.	Statutory information

LEG Willment 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 Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 December 2024

and 30 November 2025

379

Depreciation

At 1 December 2024

259

Charge for year

30

At 30 November 2025

289

Net book value

At 30 November 2025

90

At 30 November 2024

120

5.	Investment property

Total

£

Fair value

At 1 December 2024

375,000

Revaluations

(25,000

)

At 30 November 2025

350,000

Net book value

At 30 November 2025

350,000

At 30 November 2024

375,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2024

58,032

Valuation in 2025

(25,000

)

Cost

316,968

350,000

Investment property was valued on an open market basis by the director.

6.

Debtors

2025

2024

£

£

Amounts falling due within one year:

Other debtors

611

5,736

Amounts falling due after more than one year:

Other debtors

215,434

191,517

Aggregate amounts

216,045

197,253

7.	Current asset investments

2025

2024

£

£

Listed investments

932,150

871,365

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

4,082

3,202

Other creditors

232,043

230,065

236,125

233,267

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

1,000,000

1,000,000

10.	Provisions for liabilities

2025

2024

£

£

Deferred tax

35,427

39,474

Deferred tax

£

Balance at 1 December 2024

39,474

Provided during year

(4,047

)

Balance at 30 November 2025

35,427

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

12.

Reserves

The split of retained earnings by distributable reserves and non-distributable reserves is as follows:

Retained Earnings

£

Distributable reserves

87,880

Non-distributable reserves

165,165

Total reserves

253,045

13.	Related party disclosures

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LEG Willment Limited for the year ended 30 November 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of LEG Willment Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of LEG Willment Limited and state those matters that we have agreed to state to the director of LEG Willment Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that LEG Willment 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 profit of LEG Willment Limited. You consider that LEG Willment 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 LEG Willment 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 financial statements.

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

29 July 2026