LEGENDS UK LIMITED


Directors	Sira Walsh
	Steve Walsh


Company Secretary	WALSH, Sira Sofia


Registered Address	23 Robin Drive
	Kibworth
	Leicester
	LE8 0XP


Registered Number	06126403 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,078		430
			1,078		430
Current assets
Debtors	4	31,598		26,035
Cash at bank and on hand		832		3,282
		32,430		29,317
Creditors amounts falling due within one year	5	(20,739)		(14,083)
Net current assets (liabilities)			11,691		15,234
Total assets less current liabilities			12,769		15,664
Creditors amounts falling due after one year	6		(12,484)		(15,651)
Net assets			285		13
Capital and reserves
Called up share capital			100		100
Profit and loss account			185		(87)
Shareholders' funds			285		13

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 October 2026, and are signed on its behalf by:

Sira Walsh
Director

Steve Walsh
Director

Registered Company No. 06126403

LEGENDS UK LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	20
	Office Equipment	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 March 25	5,857	-	5,857
Additions	-	888	888
At 28 February 26	5,857	888	6,745
Depreciation and impairment
At 01 March 25	5,427	-	5,427
Charge for year	115	125	240
At 28 February 26	5,542	125	5,667
Net book value
At 28 February 26	315	763	1,078
At 28 February 25	430	-	430

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	31,598	26,035
Total	31,598	26,035

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	3,393	3,500
Taxation and social security	16,488	9,983
Accrued liabilities and deferred income	858	600
Total	20,739	14,083


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	12,484	15,651
Total	12,484	15,651