Leis Holding Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Leis Holding Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 08197067

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,835,650		5,835,650
Investments	5		399,464		399,464

			6,235,114		6,235,114
CURRENT ASSETS
Debtors	6	884,179		922,039
Cash at bank and in hand		2,962		3,461

		887,141		925,500
Creditors: Amounts Falling Due Within One Year	7	(73,686 )		(53,817 )

NET CURRENT ASSETS (LIABILITIES)			813,455		871,683

TOTAL ASSETS LESS CURRENT LIABILITIES			7,048,569		7,106,797

Creditors: Amounts Falling Due After More Than One Year	8		(6,438,098 )		(6,979,993 )

NET ASSETS			610,471		126,804

CAPITAL AND RESERVES
Called up share capital	9		100		100
Capital Contribution	10		(912,323 )		(797,836 )
Profit and Loss Account			1,522,694		924,540

SHAREHOLDERS' FUNDS			610,471		126,804

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Leis Holding Ltd

Balance Sheet (continued)

As At 30 November 2025

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 director acknowledges her 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

Mrs Katarina Hajkova

Director

28/08/2026

The notes on pages 4 to 6 form part of these financial statements.

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Leis Holding Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Leis Holding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08197067 . The registered office is 1 Giltspur Street, Farringdon, London, EC1A 9DD.

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.

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. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Leis Holding Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 December 2024	5,835,650

As at 30 November 2025	5,835,650

Net Book Value
As at 30 November 2025	5,835,650

As at 1 December 2024	5,835,650

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 December 2024	399,464

As at 30 November 2025	399,464

Provision
As at 1 December 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	399,464

As at 1 December 2024	399,464

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	19,000	28,500
Other debtors	821,420	850,626
VAT	906	60
Amounts owed by related parties	42,853	42,853

	884,179	922,039

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	28,922	9,211
Corporation tax	2,710	1,390
Director's loan account	363	363
Amounts owed to related parties	41,691	42,853

	73,686	53,817

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Leis Holding Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	6,438,098	6,979,993

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

10. Reserves

	Other reserves	Capital Contribution	Profit and Loss Account
	£	£	£
As at 1 December 2024	-	(797,836 )	924,540
Profit for the year and total comprehensive income	-	-	598,154

Capital Contribution	-	(114,487)	-

As at 30 November 2025	-	(912,323 )	1,522,694

11. Related Party Transactions

At the balance sheet date, the company owed £32,350 (2024: £32,350) to Leis Development Ltd and had a receivable balance of £9,129 (2024: £9,129) to the same entity. Leis Development Ltd is a company under common control. These balances represent interest-free working capital loans that are repayable on demand.

The company also had an outstanding Liability of £6,438,097 (2024: £6,982,493) to Mr. Ladislav Medek, a person with significant control over the company. This amount is unsecured, interest-free, and repayable on demand.

During the financial year, the company generated all of its revenue, totalling £36,969 (2024: £33,500) from related entities. These entities include LEIS Delta s.r.o., LEIS Omega s.r.o., LEIS Service Energy s.r.o. and LEIS Service Property s.r.o. As at the balance sheet date, a balance of £42,853 (2024: 42853) was receivable from related parties and £41,691 (2024: £42,852) payable to related party specifically LEIS Delta s.r.o, LEIS Service Energy s.r.o., and LEIS Service Property s.r.o.

In addition, the company paid £22,000 (2024: £2,500) for professional services to Ms. Nela Medkova, the daughter of Mr. Ladislav Medek and £2,500 to Mr. Ladislav Medek All related party transactions were conducted in the normal course of business.

During the year, company received dividend of £20,012 (2024 : £15,380) from LEIS Service Energy s.r.o., LEIS Delta s.r.o. £499,431.64 (2024 : £27,809) and LEIS Omega s.r.o. £70,051 (2024 : £12,171). Total dividend amount £591,495 was transfer to Mr Ladislav Medek, who is the ultimate controlling party.

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Director	Mrs Katarina Hajkova

Company Number	08197067

Registered Office	1 Giltspur Street
	Farringdon
	London
	EC1A 9DD

Accountants	More Group (Accounting) Limited
	1 Giltspur Street
	Farringdon
	London
	EC1A 9DD