Inner Leader Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 08973715

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		13,500		148,142
Tangible Assets	5		40,571		47,004

			54,071		195,146
CURRENT ASSETS
Stocks	6	136,892		-
Debtors	7	25,713		33,471
Cash at bank and in hand		93,182		133,076

		255,787		166,547
Creditors: Amounts Falling Due Within One Year	8	(108,491 )		(158,277 )

NET CURRENT ASSETS (LIABILITIES)			147,296		8,270

TOTAL ASSETS LESS CURRENT LIABILITIES			201,367		203,416

Creditors: Amounts Falling Due After More Than One Year	9		(8,180 )		(14,047 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,142 )		(11,751 )

NET ASSETS			183,045		177,618

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			182,945		177,518

SHAREHOLDERS' FUNDS			183,045		177,618

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Inner Leader Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement.

On behalf of the board

Mrs S E Cooper-Robins

Director

14 September 2026

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

1. General Information

Inner Leader Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08973715 . The registered office is 87 Warwick Street, Leamington Spa, Warwickshire, CV32 4RJ.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

In the prior year, cryptocurrency holdings were accounted for as intangible assets as they were held for investment purposes. During the current year, the company's activities changed and cryptocurrency is now acquired and held principally for resale in the ordinary course of business.

Accordingly, cryptocurrency holdings have been reclassified from intangible assets to stocks. The directors consider that this classification more appropriately reflects the nature of the company's activities and provides more relevant information to users of the financial statements.

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
Motor Vehicles	10% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Stocks and Work in Progress

Stocks comprise cryptocurrency acquired and held for resale in the ordinary course of business. Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Cost is determined using the weighted average cost method and includes directly attributable acquisition costs.

The carrying value of cryptocurrency stock is reviewed at each reporting date and written down where net realisable value is lower than cost. Any write-downs and subsequent reversals are recognised in profit or loss.

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Inner Leader Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 4)

4. Intangible Assets

	Other	Development Costs	Total
	£	£	£
Cost
As at 1 April 2025	136,892	11,250	148,142
Additions	-	2,250	2,250
Disposals	(136,892 )	-	(136,892 )

As at 31 March 2026	-	13,500	13,500

Net Book Value
As at 31 March 2026	-	13,500	13,500

As at 1 April 2025	136,892	11,250	148,142

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	40,208	20,900	17,875	78,983
Additions	-	-	577	577

As at 31 March 2026	40,208	20,900	18,452	79,560

Depreciation
As at 1 April 2025	7,639	12,306	12,034	31,979
Provided during the period	3,257	2,149	1,604	7,010

As at 31 March 2026	10,896	14,455	13,638	38,989

Net Book Value
As at 31 March 2026	29,312	6,445	4,814	40,571

As at 1 April 2025	32,569	8,594	5,841	47,004

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Inner Leader Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Stocks

	2026	2025
	£	£
Stock	136,892	-

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	23,269	18,845
Other debtors	2,444	14,626

	25,713	33,471

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	5,477	5,477
Trade creditors	6,132	42,456
Other creditors	28,386	54,890
Taxation and social security	68,496	55,454

	108,491	158,277

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	8,180	14,047

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,477	5,477
Later than one year and not later than five years	8,180	14,047

	13,657	19,524

	13,657	19,524

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

12. Ultimate Controlling Party

The company is controlled by the directors.

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