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Company Registration No. 05231644 (England and Wales)
Les Associe Limited Filleted Accounts for the year ended 30 September 2023
Les Associe Limited Filleted Accounts Contents
Page
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Les Associe Limited Company Information for the year ended 30 September 2023
Director
M. Spindler
Company Number
05231644 (England and Wales)
Registered Office
116 Totteridge Lane Totteridge London N20 8JH
Accountants
Lacome & Co Chartered Accountants Sapphire House 73 St.Margarets Avenue London N20 9LD
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Les Associe Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
35,000 
35,000 
Tangible assets
653 
804 
35,653 
35,804 
Current assets
Inventories
1,750 
1,500 
Debtors
4,308 
4,477 
Cash at bank and in hand
42,792 
45,104 
48,850 
51,081 
Creditors: amounts falling due within one year
(28,421)
(38,893)
Net current assets
20,429 
12,188 
Total assets less current liabilities
56,082 
47,992 
Creditors: amounts falling due after more than one year
(5,288)
(8,230)
Net assets
50,794 
39,762 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
50,694 
39,662 
Shareholders' funds
50,794 
39,762 
For the year ending 30 September 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 November 2023 and were signed on its behalf by
M. Spindler Director Company Registration No. 05231644
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Les Associe Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Les Associe Limited is a private company, limited by shares, registered in England and Wales, registration number 05231644. The registered office is 116 Totteridge Lane, Totteridge, London, N20 8JH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
reducing balance method at 25% per annum
Stock
Stock has been valued at the lower of cost and estimated selling price less costs to complete and sell.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
35,000 
At 30 September 2023
35,000 
Amortisation
At 1 October 2022
- 
At 30 September 2023
- 
Net book value
At 30 September 2023
35,000 
At 30 September 2022
35,000 
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Les Associe Limited Notes to the Accounts for the year ended 30 September 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2022
6,634 
Additions
67 
At 30 September 2023
6,701 
Depreciation
At 1 October 2022
5,830 
Charge for the year
218 
At 30 September 2023
6,048 
Net book value
At 30 September 2023
653 
At 30 September 2022
804 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,504 
2,256 
Accrued income and prepayments
2,231 
1,648 
Other debtors
573 
573 
4,308 
4,477 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,195 
3,195 
VAT
3,358 
3,433 
Trade creditors
2,264 
2,816 
Taxes and social security
2,857 
4,575 
Other creditors
5,755 
7,052 
Loans from directors
9,492 
16,722 
Accruals
1,500 
1,100 
28,421 
38,893 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
5,288 
8,230 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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Les Associe Limited Notes to the Accounts for the year ended 30 September 2023
10
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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