Second Legacy Nutrition Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16303563

		31 March 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		2,154

			2,154
CURRENT ASSETS
Stocks	5	15,563
Debtors	6	60,317
Cash at bank and in hand		173,001

		248,881
Creditors: Amounts Falling Due Within One Year	7	(159,303 )

NET CURRENT ASSETS (LIABILITIES)			89,578

TOTAL ASSETS LESS CURRENT LIABILITIES			91,732

Creditors: Amounts Falling Due After More Than One Year	8		(1,674 )

NET ASSETS			90,058

CAPITAL AND RESERVES
Called up share capital	9		1
Share premium account			100,000
Profit and Loss Account			(9,943 )

SHAREHOLDERS' FUNDS			90,058

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Second Legacy Nutrition Limited

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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

R Hancock

Director

19th August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Second Legacy Nutrition Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16303563 . The registered office is Connect House, 133-137 Alexandra Road, London, SW19 7JY.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Computer Equipment	33% Straight Line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Second Legacy Nutrition Limited

Notes to the Financial Statements (continued)

For the Period 10 March 2025 to 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 10 March 2025	-	-	-
Additions	273	1,998	2,271

As at 31 March 2026	273	1,998	2,271

Depreciation
As at 10 March 2025	-	-	-
Provided during the period	6	111	117

As at 31 March 2026	6	111	117

Net Book Value
As at 31 March 2026	267	1,887	2,154

As at 10 March 2025	-	-	-

5. Stocks

	31 March 2026
	£
Stock	15,563

6. Debtors

	31 March 2026
	£
Due within one year
Trade debtors	35,207
Other debtors	25,110

	60,317

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Second Legacy Nutrition Limited

Notes to the Financial Statements (continued)

For the Period 10 March 2025 to 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	36,815
Other loans	1,027
Other creditors	121,261
Taxation and social security	200

	159,303

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

	31 March 2026
	£
Other loans	1,674

9. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	1

10. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 10 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mrs Rosemary Hancock	-	(120,311 )	-	-	(120,311 )

The above loan is unsecured, interest free and repayable on demand.

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