Leading Two Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16327024

		31 March 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		73,531

			73,531
CURRENT ASSETS
Stocks	5	18,500
Cash at bank and in hand		1,111

		19,611
Creditors: Amounts Falling Due Within One Year	6	(48,558 )

NET CURRENT ASSETS (LIABILITIES)			(28,947 )

TOTAL ASSETS LESS CURRENT LIABILITIES			44,584

NET ASSETS			44,584

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			44,583

SHAREHOLDERS' FUNDS			44,584

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bogdan Zarafu

Director

03/07/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Leading Two Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16327024 . The registered office is Woody's Bar And Restaurant, Clannell Rd, Northampton, NN4 0JF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	15% reducing balance
Plant & Machinery	20% straight line
Computer Equipment	20%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 14

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 19 March 2025	-	-	-	-
Additions	15,433	65,852	492	81,777

As at 31 March 2026	15,433	65,852	492	81,777

...CONTINUED

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Leading Two Ltd

Notes to the Financial Statements (continued)

For the Period 19 March 2025 to 31 March 2026

Depreciation
As at 19 March 2025	-	-	-	-
Provided during the period	2,315	5,923	8	8,246

As at 31 March 2026	2,315	5,923	8	8,246

Net Book Value
As at 31 March 2026	13,118	59,929	484	73,531

As at 19 March 2025	-	-	-	-

5. Stocks

	31 March 2026
	£
Stock	18,500

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	7,110
Other creditors	3,614
Taxation and social security	37,834

	48,558

7. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	1

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