ACCOUNTS - Final Accounts

Registered number: 05006399

LEADER SPECIALIST HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

For the Year Ended 31 July 2026

LEADER SPECIALIST HOLDINGS LIMITED

Registered number: 05006399

STATEMENT OF FINANCIAL POSITION

As at 31 July 2026

		2026		2025
		£		£

Fixed assets
Investments		1,300,000		1,300,000
		1,300,000		1,300,000
Current assets
Debtors: amounts falling due within one year	30,267		30,267
	30,267		30,267
Creditors: amounts falling due within one year	(30,009)		(30,009)
Net current assets		258		258
Total assets less current liabilities		1,300,258		1,300,258

Net assets		1,300,258		1,300,258

Capital and reserves
Called up share capital	15,319	15,319
Capital redemption reserve	2,905	2,905
Profit and loss account	1,282,034	1,282,034
	1,300,258	1,300,258

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LEADER SPECIALIST HOLDINGS LIMITED

Registered number: 05006399

STATEMENT OF FINANCIAL POSITION (CONTINUED)

As at 31 July 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M L Belcher

Director

Date: 9 September 2026

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

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LEADER SPECIALIST HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 July 2026

1.	General information

Leader Specialist Holdings Limited (05006399) is a private company limited by shares. It is incorporated in England & Wales. Its registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 3).

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LEADER SPECIALIST HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 July 2026

4.	Dividends
		2026	2025
		£	£

Dividends analysis

350,000

395,000

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 August 2025	1,300,000
	At 31 July 2026	1,300,000

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LEADER SPECIALIST HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 July 2026

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	30,267	30,267

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	9	9
Other creditors	30,000	30,000
	30,009	30,009

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