Company registration number: SC138008
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Legge Associates Ltd
Pages for filing with the Registrar
Company registration number: SC138008
Legge Associates Ltd
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 1,658 2,469
Investment property 5 403,750 403,750
405,408 406,219
Current assets
Debtors 2,255 1,943
Cash at bank and in hand 251,698 274,896
253,953 276,839
Creditors: amounts falling due within one year
(2,366) (2,903)
Net current assets 251,587 273,936
Total assets less current liabilities 656,995 680,155
NET ASSETS 656,995 680,155
Capital and reserves
Called up share capital 15,000 15,000
Profit and loss account 641,995 665,155
TOTAL EQUITY 656,995 680,155
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC138008
Legge Associates Ltd
Balance sheet - continued
as at 30 April 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Legge, Director
28 August 2026
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Legge Associates Ltd
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Legge Associates Ltd is a private company registered in Scotland. Its registered number is SC138008. The company is limited by shares. Its registered office is The Mill, Newbattle, Dalkeith, Midlothian, EH22 3LX.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 25% reducing balance
Computer equipment - 25% reducing balance
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Legge Associates Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 May 2025 18,889
At 30 April 2026 18,889
Depreciation
At 1 May 2025 16,420
Charge for year 811
At 30 April 2026 17,231
Net book value
At 30 April 2026 1,658
At 30 April 2025 2,469
5 Investment property
£
Valuation
At 1 May 2025 403,750
At 30 April 2026 403,750
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