Leki Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04092155 (England and Wales)

Financial Statements for the Year Ended 30 June 2026

for

Leki Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

K Krojby

REGISTERED OFFICE:

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

REGISTERED NUMBER:

04092155 (England and Wales)

AUDITORS:

Krogh & Partners Limited, (Statutory Auditor)

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

BANKERS:

Barclays Bank plc

74/75 East Street

Chichester

West Sussex

PO19 1HR

FIXED ASSETS

Tangible assets

4

98,808

114,431

Investments

5

2

98,810

114,433

CURRENT ASSETS

Stocks

6

1,628,136

1,214,226

Debtors

7

5,506,943

3,440,541

Cash at bank

2,032,402

2,339,731

9,167,481

6,994,498

CREDITORS

Amounts falling due within one year

8

4,369,228

2,772,244

NET CURRENT ASSETS

4,798,253

4,222,254

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,897,063

4,336,687

PROVISIONS FOR LIABILITIES

-

5,000

NET ASSETS

4,897,063

4,331,687

CAPITAL AND RESERVES

Called up share capital

10

2

Retained earnings

4,897,061

4,331,685

SHAREHOLDERS' FUNDS

4,897,063

4,331,687

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

K Krojby - Director

1.	STATUTORY INFORMATION

Leki Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Leki Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 401 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Leki Aviation A/S, Amager Landevej 278, 2770 Kastrup, Denmark.

Turnover

Turnover from sales and trading and finished goods is recognised as turnover when the transition of the main benefits and risks to the buyer, the turnover can be made up reliably and payment is expected to be received. The time of release of the most essential benefits and risks based on standardised delivery conditions based on Incoterms 2010.

Turnover is measured at the fair value of the agreed consideration excluding VAT and taxes charged on behalf of third parties. All discounts and rebates granted are recognised in turnover.

Administration expenses

Administrative expenses comprise expenses for rent, management, insurance, office expenses, depreciation, etc.

Staff cost

Staff costs comprise wages and salaries, and social security contributions, pension contribution etc. for entity

staff.

Interest and similar income and charges

Interest and similar income and charges are recognised in the profit and loss account over the term of such instruments at a constant rate on the carrying amount.

Foreign currencies

Transactions denominated in foreign currencies are recorded at the rates of exchange ruling at the date of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated at period end rates. The resulting exchange differences are dealt with in the profit and loss account in the period to which they arise.

Tangible assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

in accordance with the property lease

Plant and machinery

20% per annum, straight line basis

Fixtures and fittings

20% per annum, straight line basis

Motor vehicles

20% per annum, straight line basis

Computer equipment

33% per annum, straight line basis

Investments in subsidiaries

Investments in subsidiaries undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Consignment stock is not recognised as an asset of the company. Profits arising on the sale of consignment stock are divided between the consignor and the company in agreed proportions.

Debtors

Debtors are valued individually and there are made provision according to this valuation.

Cash at bank and in hand

Cash at bank and in hand include cash holdings and bank deposit.

Creditors

Creditors are carried at payment or settlement amounts. Where the time value of money is material, creditors are carried at amortized cost.

Taxation

Current tax and deferred taxation, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation is provided in full on an undiscounted basis, on all timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in tax computations in periods different from those in which they are included in the financial statements.Timing differences arise from the inclusion of items of income and expenditure in tax computations in periods different from those in which they are included in the financial statements.

Deferred tax assets are recognised where it is considered more likely than not that future profits will be available for offset.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

$

COST

At 1 July 2025

427,577

33,578

122,049

50,553

633,757

Additions

27,870

-

425

3,875

32,170

At 30 June 2026

455,447

33,578

122,474

54,428

665,927

DEPRECIATION

At 1 July 2025

318,554

33,578

121,900

45,294

519,326

Charge for year

41,048

-

160

6,585

47,793

At 30 June 2026

359,602

33,578

122,060

51,879

567,119

NET BOOK VALUE

At 30 June 2026

95,845

-

414

2,549

98,808

At 30 June 2025

109,023

-

149

5,259

114,431

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

$

COST

At 1 July 2025

and 30 June 2026

2

NET BOOK VALUE

At 30 June 2026

2

At 30 June 2025

2

6.

STOCKS

2026

2025

$

Goods for resale

1,628,136

1,214,226

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

$

Trade debtors

1,008,663

739,360

Amounts owed by group undertakings

4,281,476

2,497,666

Other debtors and prepayments

16,770

3,542

Tax

-

88,319

VAT

200,034

111,654

5,506,943

3,440,541

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

$

Trade creditors

1,165,458

586,437

Amounts owed to group undertakings

2,867,343

1,950,369

Corporation tax

171,630

-

Other taxation and social security

12,886

13,170

Other creditors

85,051

193,956

Accruals and deferred income

66,860

28,312

4,369,228

2,772,244

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

$

Within one year

72,765

75,460

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

$

1

Ordinary

1

2

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

John Lindegaard (Senior Statutory Auditor)

for and on behalf of Krogh & Partners Limited, (Statutory Auditor)

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is Leki Aviation A/S, a company incorporated and registered in United Kingdom.

Leki Aviation A/S (incorporated in Denmark) is the smallest group to consolidate these financial statements and copies can be obtained from:

Leki Aviation A/S

Amager Landevej 278

2770 Kastrup

Denmark