Leading Consult Solutions Limited

Registered number

06036055

Filleted Accounts

31 December 2025

Leading Consult Solutions Limited
Registered number:		06036055
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		73,148			96,000

Current assets
Debtors	4	82,396			280,165
Cash at bank and in hand		194,459			108,229
		276,855			388,394

Creditors: amounts falling due within one year	5	(180,629)			(336,876)

Net current assets			96,226			51,518

Net assets			169,374			147,518

Capital and reserves
Called up share capital			20			20
Profit and loss account			169,354			147,498

Shareholder's funds			169,374			147,518

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Petr Zrubecky
Director
Approved by the board on 27 August 2026

Leading Consult Solutions Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	at a rate of 20% reducing balance
	Motor vehicles	at a rate of 25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	89,553		102,404		191,957
	Disposals	-		(15,886)		(15,886)
	At 31 December 2025	89,553		86,518		176,071

	Depreciation
	At 1 January 2025	60,940		35,017		95,957
	Charge for the year	5,723		16,752		22,475
	On disposals	-		(15,509)		(15,509)
	At 31 December 2025	66,663		36,260		102,923

	Net book value
	At 31 December 2025	22,890		50,258		73,148
	At 31 December 2024	28,613		67,387		96,000


4	Debtors			2025		2024
£					£

	Trade debtors			-		275,464
	VAT			-		762
	Prepayments			17,295		3,939
	Other debtors			65,101		-
				82,396		280,165


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Deferred income			168,268		269,228
	Trade creditors			-		57,845
	Taxation and social security costs			3,355		-
	Accruals			2,171		2,010
	Other creditors			6,835		7,793
				180,629		336,876


6	Other financial commitments			2025		2024
£					£

	Total future minimum payments under non-cancellable operating leases			8,090		-


7	Other information

	Leading Consult Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
	128 City Road
	London
	EC1V 2NX