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REGISTERED NUMBER: 14883849 (England and Wales)











Unaudited Financial Statements

for the Period 22 May 2023 to 31 May 2024

for

Le Cheminant International Limited

Le Cheminant International Limited (Registered number: 14883849)






Contents of the Financial Statements
for the Period 22 May 2023 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Le Cheminant International Limited

Company Information
for the Period 22 May 2023 to 31 May 2024







DIRECTORS: J S Tinsley
Mrs D A C Tinsley





SECRETARY:





REGISTERED OFFICE: Sandhurst House
297 Yorktown Road
Sandhurst
Berkshire
GU47 0QA





REGISTERED NUMBER: 14883849 (England and Wales)





ACCOUNTANTS: PPK Accountants Limited
Chartered Certified Accountants
Sandhurst House
297 Yorktown Road
Sandhurst
Berkshire
GU47 0QA

Le Cheminant International Limited (Registered number: 14883849)

Balance Sheet
31 May 2024

Notes £   
CURRENT ASSETS
Debtors 4 2,549
Cash at bank 14,286
16,835
CREDITORS
Amounts falling due within one year 5 29,014
NET CURRENT LIABILITIES (12,179 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(12,179

)

RESERVES
Retained earnings (12,179 )
SHAREHOLDERS' FUNDS (12,179 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Le Cheminant International Limited (Registered number: 14883849)

Balance Sheet - continued
31 May 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 July 2024 and were signed on its behalf by:




J S Tinsley - Director



Mrs D A C Tinsley - Director


Le Cheminant International Limited (Registered number: 14883849)

Notes to the Financial Statements
for the Period 22 May 2023 to 31 May 2024

1. STATUTORY INFORMATION

Le Cheminant International 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 (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 financial statements have been prepared on the going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Le Cheminant International Limited (Registered number: 14883849)

Notes to the Financial Statements - continued
for the Period 22 May 2023 to 31 May 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Le Cheminant International Limited (Registered number: 14883849)

Notes to the Financial Statements - continued
for the Period 22 May 2023 to 31 May 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
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 period 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.

Foreign currencies
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed by group undertakings 1,523
Other debtors 1,026
2,549

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 1,085
Amounts owed to group undertakings 5,471
Other creditors 22,458
29,014

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 May 2024:

£   
J S Tinsley
Balance outstanding at start of period -
Amounts advanced (22,458 )
Amounts repaid -
Amounts written off -
Amounts waived -
Balance outstanding at end of period (22,458 )

Le Cheminant International Limited (Registered number: 14883849)

Notes to the Financial Statements - continued
for the Period 22 May 2023 to 31 May 2024

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Included in other creditors is an amount payable to the director, Mr J S Tinsley, of £22,458 in respect of monies loaned to the company.

7. ULTIMATE CONTROLLING PARTY

The directors, Mr & Mrs Tinsley, are considered the ultimate controlling party with respect to their shareholdings and ability to act in concert.