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Registered number: 13770467
LEAP 24 UK LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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LEAP 24 UK LIMITED
CONTENTS
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Notes to the financial statements
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LEAP 24 UK LIMITED
COMPANY INFORMATION
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Broadway Secretaries Limited
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C/O Broadfield Law Uk Llp
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Cooper Parry Advisory Limited
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Page 1
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LEAP 24 UK LIMITED
REGISTERED NUMBER: 13770467
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Net current assets/(liabilities)
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Creditors: amounts falling due after more than one year
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Page 2
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LEAP 24 UK LIMITED
REGISTERED NUMBER: 13770467
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The director considers 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 members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for:
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and
(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
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 comprehensive income 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:
The notes on pages 4 to 8 form part of these financial statements.
Page 3
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LEAP 24 UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Leap 24 Uk Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).
The financial statements are rounded to the nearest £.
2.Accounting policies
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Basis of preparation of financial statements
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These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from a contract to provide electric charging is recognised in the period in which the electricity is provided and when the amount of turnover can be measured reliably.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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Straight line over 25 years
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Straight line over 3 years
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Straight line over 4 years
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Straight line over 10 and 25 years
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Freehold land is not depreciated on the grounds that the estimated residual value is sufficiently large to make any depreciation charge immaterial. The deprecation on all other freehold costs are calculated to assume the assets will have a residual value of 10%.
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Page 4
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LEAP 24 UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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Foreign currency translation
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Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
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Hire purchase and leasing commitments
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Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
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Pension costs and other post-retirement benefits
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The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
The accounts have been prepared using the going concern basis due to the continuing support of the parent company. In making the assessment the parent company has reviewed the working capital requirements of the company for the period ended twelve months from the date of approval of the accounts.
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The average number of employees during the year was 4 (2024: 4).
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Page 5
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LEAP 24 UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Debtors: Amounts falling due within one year
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Prepayments and accrued income
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Taxation and social security
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Page 6
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LEAP 24 UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Taxation and social security
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Creditors: Amounts falling due after more than one year
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Amounts owed to group undertakings
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Amounts owed to group undertakings are unsecured, bear interest at a rate of 4% per annum and repayments begin on 1 December 2030.
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Minimum lease payments under hire purchase fall due as follows:
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Allotted, called up and fully paid
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10,000 (2024: 10,000) Ordinary shares of £0.01 each
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Page 7
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LEAP 24 UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Ultimate controlling party
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The company's immediate and ultimate parent undertaking, as well as the ultimate controlling party, is Leap 24 B.V., a company incorporated in the Netherlands.
Page 8
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