REGISTERED NUMBER: 10675751 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

LEGGE INFRASTRUCTURE SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Legge

Mrs N Legge

REGISTERED OFFICE:

1st Floor

49 High Street

Hucknall

Nottinghamshire

NG15 7AW

REGISTERED NUMBER:

10675751 (England and Wales)

ACCOUNTANTS:

Elkingtons Accountants Limited

1st Floor

49 High Street

Hucknall

Nottinghamshire

NG15 7AW

FIXED ASSETS

Tangible assets

4

347,471

389,190

Investments

5

1,119,760

-

Investment property

6

1,311,767

1,311,767

2,778,998

1,700,957

CURRENT ASSETS

Stocks

107,464

272,355

Debtors

7

5,864

10,650

Investments

8

-

1,210,080

Cash at bank

646,918

833,951

760,246

2,327,036

CREDITORS

Amounts falling due within one year

9

133,581

515,711

NET CURRENT ASSETS

626,665

1,811,325

TOTAL ASSETS LESS CURRENT LIABILITIES

3,405,663

3,512,282

PROVISIONS FOR LIABILITIES

20,916

4,115

NET ASSETS

3,384,747

3,508,167

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

98,328

-

Retained earnings

3,286,319

3,508,067

3,384,747

3,508,167

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th July 2026 and were signed on its behalf by:

Mr D Legge - Director

1.	STATUTORY INFORMATION

Legge Infrastructure Services 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tangible fixed assets

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

Improvements to property

-

10% on reducing balance

Computer equipment

-

33% on cost

Investment property

The investment properties were valued on a fair value basis on 31st March 2026 by director, Mr D Legge.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Amounts recoverable on contracts

Where the outcome of a contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the balance sheet date. The company uses the "percentage of completion method" to determine the appropriate amount to recognise in a given period. The assessment of the stage of completion is dependent on the nature of the contract, but will generally be based on the estimated proportion of the total contract costs which have been incurred to date. If a contract is expected to be loss-making, a provision is recognised immediately for the entire loss.

Investments

Investments comprise of equity instruments which are measured at fair value. Changes in fair value are recognised in the profit & loss account. Fair value has been established by using a professional valuation by St. James's Place at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1st April 2025

364,804

76,683

13,837

455,324

Additions

3,146

1,791

582

5,519

At 31st March 2026

367,950

78,474

14,419

460,843

DEPRECIATION

At 1st April 2025

21,643

32,407

12,084

66,134

Charge for year

34,541

11,310

1,387

47,238

At 31st March 2026

56,184

43,717

13,471

113,372

NET BOOK VALUE

At 31st March 2026

311,766

34,757

948

347,471

At 31st March 2025

343,161

44,276

1,753

389,190

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST OR VALUATION

Reclassification/transfer

1,119,760

At 31st March 2026

1,119,760

NET BOOK VALUE

At 31st March 2026

1,119,760

Cost or valuation at 31st March 2026 is represented by:

Unlisted

investments

£

Valuation in 2020

(35,811

)

Valuation in 2021

38,811

Valuation in 2022

(7,167

)

Valuation in 2023

(63,858

)

Valuation in 2024

131,198

Valuation in 2025

11,317

Valuation in 2026

23,838

Cost

1,021,432

1,119,760

If unit trust investment had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

1,021,432

-

The unit trust investment was valued on an open market basis on 31st March 2026 by St James's Place .

6.	INVESTMENT PROPERTY

Investment properties are stated at their fair value at the balance sheet date.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,070

1,070

Other debtors

4,794

9,580

5,864

10,650

8.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Unit trust investment

-

1,210,080

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

619

1,257

Trade creditors

54,786

4,079

Amounts owed to participating interests

-

35,606

Taxation and social security

34,473

397,986

Other creditors

43,703

76,783

133,581

515,711

10.

RESERVES

Revaluation

reserve

£

Unit trust investment

98,328

At 31st March 2026

98,328