REGISTERED NUMBER: 04738797

Financial Statements

for the Year Ended 31 December 2025

for

LEADSCALE LABS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr R J Caller

SECRETARY:

Mr E Lee

REGISTERED OFFICE:

Unit 1

6 Owen Street

London

EC1V 7JX

REGISTERED NUMBER:

04738797

AUDITORS:

Whitemoor Audit LLP

5th Floor

111 Charterhouse Street

London

EC1M 6AW

FIXED ASSETS

Intangible assets

4

989

1,449

Tangible assets

5

-

-

Investments

6

228,848

199,064

229,837

200,513

CURRENT ASSETS

Stocks

7

287,184

215,899

Debtors

8

391,661

304,165

Cash at bank

170,491

91,574

849,336

611,638

CREDITORS

Amounts falling due within one year

9

2,141,077

1,830,831

NET CURRENT LIABILITIES

(1,291,741

)

(1,219,193

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,061,904

)

(1,018,680

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,061,905

)

(1,018,681

)

(1,061,904

)

(1,018,680

)

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 director and authorised for issue on 15 July 2026 and were signed by:

Mr R J Caller - Director

1.	STATUTORY INFORMATION

Leadscale Labs Limited is a private company, limited by shares , registered in Not specified/Other. 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 (£).

The financial statements are prepared tot he nearest whole pound £ GBP.

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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

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

Computer equipment

-

Straight line over 3 years

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 January 2025

5,224

Additions

814

At 31 December 2025

6,038

AMORTISATION

At 1 January 2025

3,775

Amortisation for year

1,274

At 31 December 2025

5,049

NET BOOK VALUE

At 31 December 2025

989

At 31 December 2024

1,449

5.	TANGIBLE FIXED ASSETS

Compute

equipme

£

COST

At 1 January 2025

and 31 December 2025

1,144

DEPRECIATION

At 1 January 2025

and 31 December 2025

1,144

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

£

Fixed asset invest b/fwd

199,064

168,744

Fixed asset invest addition

29,784

30,320

228,848

199,064

7.

STOCKS

31.12.25

31.12.24

£

£

Stocks

287,184

215,899

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

385,783

293,555

Prepayments and accrued income

5,878

10,610

391,661

304,165

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

103,661

70,679

Amounts owed to group undertakings

1,957,669

1,720,264

VAT

6,673

4,106

Accruals and deferred income

73,074

35,782

2,141,077

1,830,831

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Neal Brand, FCCA ACA (Senior Statutory Auditor)

for and on behalf of Whitemoor Audit LLP