Registration number: 13642925

Thirty-Six Leeds Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Thirty-Six Leeds Limited

(Registration number: 13642925)
Balance Sheet as at 31 March 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	4		1,972,743		2,217,580
Current assets
Stocks	5	69,267		29,105
Debtors	6	135,475		142,406
Cash at bank and in hand		689,810		375,547
		894,552		547,058
Creditors: Amounts falling due within one year	7	(1,028,826)		(1,800,354)
Net current liabilities			(134,274)		(1,253,296)
Total assets less current liabilities			1,838,469		964,284
Creditors: Amounts falling due after more than one year	7		(21,326)		(26,309)
Provisions for liabilities			(179,967)		(231,177)
Net assets			1,637,176		706,798
Capital and reserves
Called up share capital		100		100
Profit and loss account		1,637,076		706,698
Total equity			1,637,176		706,798

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 August 2026 and signed on its behalf by:
 

......................................... Mr W.K.J. Habergham Director

Thirty-Six Leeds Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
36 Wellington Street
Leeds
LS1 2DE

These financial statements were authorised for issue by the Board on 6 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Thirty-Six Leeds Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	8.33% Straight line and 11% Straight line
Office equipment	20% Straight line
Plant and equipment	20% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Thirty-Six Leeds Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 63 (2025 - 36).

4	Tangible assets

	Leasehold improvements £	Office equipment £	Plant and equipment £	Total £
Cost or valuation
At 1 April 2025	1,936,071	16,424	567,529	2,520,024
Additions	45,191	832	34,094	80,117
At 31 March 2026	1,981,262	17,256	601,623	2,600,141
Depreciation
At 1 April 2025	131,933	9,188	161,323	302,444
Charge for the year	204,634	3,313	117,007	324,954
At 31 March 2026	336,567	12,501	278,330	627,398
Carrying amount
At 31 March 2026	1,644,695	4,755	323,293	1,972,743
At 31 March 2025	1,804,138	7,236	406,206	2,217,580

5

Stocks

	2026 £	2025 £
Stocks	69,267	29,105

6

Debtors

Debtors: amounts falling due within one year	2026 £	2025 £
Trade debtors	16,603	7,653
Prepayments	111,066	73,664
Other debtors	7,806	61,089
	135,475	142,406

Thirty-Six Leeds Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

The company is related to All Points North Publications Limited by virtue of the common shareholding of Mr M. Rothwell and Mr T.G. Kernachan.

The company is related to Running Wild Ltd by virtue of the common shareholding of Mr W.K.J. Habergham and Mr K.S. Allen.

Other debtors include a loan to All Points North Publications Limited in the amount of £1,826 (2025 £nil). The loan is unsecured, interest free and repayable on demand by the company.

Other debtors include a loan to Running Wild Ltd in the amount of £2,464 (2025 £nil). The loan is unsecured, interest free and repayable on demand by the company.

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Loans and borrowings	5,449	5,957
Trade creditors	331,487	186,863
Taxation and social security	563,225	120,019
Other creditors	128,665	1,487,515
	1,028,826	1,800,354
Due after one year
Loans and borrowings	21,326	26,309

The company is related to All Property Management Limited by virtue of the common shareholding of Mr M. Rothwell and Mr. T.G. Kernachan.

Other creditors include a loan from All Property Management Limited in the amount of £nil (2025 - £812,048). The loan is interest free, unsecured and repayable on demand.

The company is related to Running Wild Ltd by virtue of the common shareholding of Mr W.K.J. Habergham and Mr K.S. Allen.

Other creditors include a loan from Running Wild Ltd in the amount of £nil (2025 - £550,000). The loan is interest free, unsecured and repayable on demand.

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £2,457,114 (2025 - £2,213,681). Financial commitments comprise £7,114 (2025 - £13,681) relating to operating lease commitments expiring in less than five years and £2,450,000 (2025 - £2,200,000) expiring in more than five years.