Registration number: 05050291

Pretty Legs Holdings Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Pretty Legs Holdings Limited

Company Information

Directors

Mr M Hoskins Mrs A Hoskins

Registered office

Unit 18 Waterfield Way Burbage Hinckley Leicestershire LE10 3ER

Accountants

Botterill & Co Chartered Certified AccountantsFirst Floor Offices 40 Norwood Beverley East Yorkshire HU17 9EY

Pretty Legs Holdings Limited

(Registration number: 05050291)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,362,779	1,373,705
Investments	5	700,000	700,000
		2,062,779	2,073,705
Current assets
Debtors	6	29,962	83,962
Cash at bank and in hand		4,957	11,331
		34,919	95,293
Creditors: Amounts falling due within one year	7	(663,469)	(779,681)
Net current liabilities		(628,550)	(684,388)
Total assets less current liabilities		1,434,229	1,389,317
Creditors: Amounts falling due after more than one year	7	(299,644)	(354,218)
Provisions for liabilities		(31,852)	(31,852)
Net assets		1,102,733	1,003,247
Capital and reserves
Called up share capital	8	1,000	1,000
Revaluation reserve		219,654	219,654
Retained earnings		882,079	782,593
Shareholders' funds		1,102,733	1,003,247

For the financial year ending 31 December 2025 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 25 August 2026 and signed on its behalf by:
 

Pretty Legs Holdings Limited

(Registration number: 05050291)
Balance Sheet as at 31 December 2025

......................................... Mr M Hoskins Director

Pretty Legs Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
Unit 18 Waterfield Way
Burbage
Hinckley
Leicestershire
LE10 3ER

These financial statements were authorised for issue by the Board on 25 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 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The financial statements contain information about Pretty Legs Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The company continues to have the financial support of the group, its bankers and Mike Hoskins, the ultimate controlling party.

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 sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Pretty Legs Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current 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.

Deferred Tax

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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Tangible assets

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

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and Buildings	No depreciation has been charged on freehold property as the ongoing programme of maintenance is such that any depreciation charge would be immaterial

Land and Buildings

The company owns property that is occupied by a subsidiary company. The property was revalued in 2019 and it is the policy of the company to undertake a revaluation every 3 years.

Pretty Legs Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Pretty Legs Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	1,330,000	77,698	1,407,698
At 31 December 2025	1,330,000	77,698	1,407,698
Depreciation
At 1 January 2025	-	33,993	33,993
Charge for the year	-	10,926	10,926
At 31 December 2025	-	44,919	44,919
Carrying amount
At 31 December 2025	1,330,000	32,779	1,362,779
At 31 December 2024	1,330,000	43,705	1,373,705

Included within the net book value of land and buildings above is £1,330,000 (2024 - £1,330,000) in respect of freehold land and buildings.
 

Revaluation

The fair value of the company's Freehold Property was revalued on 1 April 2019 by an independent valuer. The name and qualification of the independent valuer are Phil Glenn BSc (Hons) MRICS FNARA, Innes England Chartered Surveyors.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £1,089,420 (2024 - £1,089,420).

5	Investments

	2025 £	2024 £
Investments in subsidiaries	700,000	700,000