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Company Registration No. SC651359 (Scotland)
Leading Kind Ltd Unaudited accounts for the year ended 30 November 2025
Leading Kind Ltd Unaudited accounts Contents
Page
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Leading Kind Ltd Company Information for the year ended 30 November 2025
Directors
Alexander Paul Killick Lynn Margaret Killick
Company Number
SC651359 (Scotland)
Registered Office
1 Ravelston Court Ravelston Dykes Edinburgh Midlothian EH12 6HQ Scotland
Accountants
JWD Accounting and Tax Services
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Leading Kind Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,425 
36,887 
Current assets
Debtors
16,708 
22,605 
Cash at bank and in hand
12,350 
23,006 
29,058 
45,611 
Creditors: amounts falling due within one year
(31,496)
(67,399)
Net current liabilities
(2,438)
(21,788)
Total assets less current liabilities
30,987 
15,099 
Creditors: amounts falling due after more than one year
- 
(684)
Net assets
30,987 
14,415 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
30,985 
14,413 
Shareholders' funds
30,987 
14,415 
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
Lynn Margaret Killick Director Company Registration No. SC651359
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Leading Kind Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Leading Kind Ltd is a private company, limited by shares, registered in Scotland, registration number SC651359. The registered office is 1 Ravelston Court, Ravelston Dykes, Edinburgh, Midlothian, EH12 6HQ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight line
Plant & machinery
20% Reducing balance
Motor vehicles
20% Reducing balance
Fixtures & fittings
20% Reducing balance
Computer equipment
33% Straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 December 2024
18,941 
1,874 
30,500 
3,730 
3,183 
58,228 
Additions
- 
- 
- 
- 
1,083 
1,083 
At 30 November 2025
18,941 
1,874 
30,500 
3,730 
4,266 
59,311 
Depreciation
At 1 December 2024
758 
839 
14,884 
1,757 
3,103 
21,341 
Charge for the year
379 
207 
3,123 
395 
441 
4,545 
At 30 November 2025
1,137 
1,046 
18,007 
2,152 
3,544 
25,886 
Net book value
At 30 November 2025
17,804 
828 
12,493 
1,578 
722 
33,425 
At 30 November 2024
18,183 
1,035 
15,616 
1,973 
80 
36,887 
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Leading Kind Ltd Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,894 
22,603 
Other debtors
814 
2 
16,708 
22,605 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,199 
9,585 
Taxes and social security
22,373 
56,306 
Other creditors
684 
1,388 
Accruals
240 
120 
31,496 
67,399 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
- 
684 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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