Leisure-Sailing LTD.

Leisure-Sailing LTD.
Contents Page
For the year ended 19 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Leisure-Sailing LTD. Accountants' Report For the year ended 19 February 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 19 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Leisure-Sailing LTD 19 February 2026 .................................................... Leisure-Sailing LTD Kemp House 128 city road London EC1V2NX 09 October 2026 1

Leisure-Sailing LTD.
Accountants' Report
For the year ended 19 February 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 19 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Leisure-Sailing LTD
19 February 2026

....................................................

Leisure-Sailing LTD
Kemp House
128 city road
London
EC1V2NX
09 October 2026

1

Leisure-Sailing LTD.
Statement of Financial Position
As at 19 February 2026

	Notes	19/02/2026 £	19/02/2025 £
Fixed assets
Intangible fixed assets	3	(155)	(227)
Tangible fixed assets	4	23,649	23,649
		23,494	23,422
Current assets
Debtors: amounts falling due within one year		5,111	9,044
Cash at bank and in hand		26,558	27,316
		31,669	36,360
Creditors: amount falling due within one year		(6,660)	(5,954)
Net current assets		25,009	30,406

Total assets less current liabilities		48,503	53,828
Creditors: amount falling due after more than one year		(114,492)	(116,562)
Net assets		(65,989)	(62,734)

Capital and reserves
Profit and loss account		(65,989)	(62,734)
Shareholders' funds		(65,989)	(62,734)

For the year ended 19 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 09 October 2026 and were signed by:

-------------------------------
Nicolas Malsch
Director

2

Leisure-Sailing LTD.
Notes to the Abridged Financial Statements
For the year ended 19 February 2026

General Information

Leisure-Sailing LTD. is a private company, limited by shares, registered in , registration number 10628289, registration address Kemp House, 128 city road, London, London, EC1V2NX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Loss

2.	Average number of employees Leisure Sailing ltd has no paid employees. The director and the secretary work without paiment at this period. Average number of employees during the year was 0 (2025 : 0).

3.

Intangible fixed assets

Cost	Software License	Total
	£	£
At 20 February 2025	2,618	2,618
Additions	604	604
Disposals	-	-
At 19 February 2026	3,222	3,222
Amortisation
At 20 February 2025	2,845	2,845
Charge for year	532	532
On disposals	-	-
At 19 February 2026	3,377	3,377
Net book values
At 19 February 2026	(155)	(155)
At 19 February 2025	(227)	(227)

4.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 20 February 2025	23,874	1,685	25,559
Additions	-	-	-
Disposals	-	-	-
At 19 February 2026	23,874	1,685	25,559
Depreciation
At 20 February 2025	226	1,684	1,910
Charge for year	-	-	-
On disposals	-	-	-
At 19 February 2026	226	1,684	1,910
Net book values
Closing balance as at 19 February 2026	23,648	1	23,649
Opening balance as at 20 February 2025	23,648	1	23,649

3

Reports Dated : 09/10/2026	Registered Number: 10628289

LEISURE-SAILING LTD.
Abridged Accounts

Period of accounts Start date: 20 February 2025 End date: 19 February 2026