Leat Solutions Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 6926530

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		90,313		56,219

			90,313		56,219
CURRENT ASSETS
Debtors	5	29,644		24,862
Cash at bank and in hand		3,621		29,729

		33,265		54,591
Creditors: Amounts Falling Due Within One Year	6	(44,260 )		(39,230 )

NET CURRENT ASSETS (LIABILITIES)			(10,995 )		15,361

TOTAL ASSETS LESS CURRENT LIABILITIES			79,318		71,580

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(2,693 )		(320 )

NET ASSETS			76,625		71,260

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			76,525		71,160

SHAREHOLDERS' FUNDS			76,625		71,260

Page 1

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Leat Solutions Ltd

Balance Sheet (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 Profit and Loss Account.

On behalf of the board

Mr Jonathan Leat

Director

04/11/2026

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

1. General Information

Leat Solutions Ltd Registered number 6926530 is a limited by shares company incorporated in England & Wales. The Registered Office is High Trees, Newcastle Road, Loggerheads Market Drayton, Shropshire, TF9 4PH.

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 the Financial Reporting Standard for Smaller Entities (effective April 2007).

2.2. Turnover

Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying goods and services and excludes Value Added Tax. Where services are performed gradually over time, revenue is recognised as activity progresses by reference to the value of work performed.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	3% Straight line basis
Plant & Machinery	25% straight line basis
Motor Vehicles	25% straight line basis
Computer Equipment	25% straight line

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Leat Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	51,814	9,767	19,250	5,039	85,870
Additions	36,121	1,583	-	-	37,704

As at 31 March 2026	87,935	11,350	19,250	5,039	123,574

Depreciation
As at 1 April 2025	220	5,861	19,250	4,320	29,651
Provided during the period	1,298	2,025	-	287	3,610

As at 31 March 2026	1,518	7,886	19,250	4,607	33,261

Net Book Value
As at 31 March 2026	86,417	3,464	-	432	90,313

As at 1 April 2025	51,594	3,906	-	719	56,219

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	29,247	14,200
Prepayments and accrued income	397	379
Other debtors	-	10,283

	29,644	24,862

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,574	546
Corporation tax	23,953	21,484
Other taxes and social security	2,914	1,637
VAT	14	3,097
Other creditors (1)	89	89
Accruals and deferred income	6,180	5,651
Directors' loan accounts	3,536	6,726

	44,260	39,230

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Leat Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	2,693	320

8. Share Capital

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

9. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	72,000	44,000

10. Related Party Transactions

Mr Jonathan Leat

Director

During the accounting period the company paid dividends totalling £22000 (2024: £12,000) to the director

Mrs Jayne Leat

Director

During the accounting period the company paid dividends totalling £22000 (2024: £18,000) to the director

Mr & Mrs J Leat

Both are directors of the company

A small parcel of land, owned by the company was sold to the directors.

The agricultural land of about about 3300 square meters was sold for £10,000. The land sold had an original proportionate cost of £5,810 when it was purchased in September 2023. The profit of £4,190 is shown in the accounts as Other Operating Income

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr Jonathan Leat by virtue of his ownership of 50% of the issued share capital in the company.