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REGISTERED NUMBER: 07125325 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Le Brocq Associates Limited

Le Brocq Associates Limited (Registered number: 07125325)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Le Brocq Associates Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Mrs A L Le Brocq
Mr J P Le Brocq





REGISTERED OFFICE: The Spinney
Hollands Lane
Kelsall
Tarporley
Cheshire
CW6 0QT





REGISTERED NUMBER: 07125325 (England and Wales)





ACCOUNTANTS: The Accounts Centre
Milton Green Farm
Whitchurch Road
Milton Green
Chester
Cheshire
CH3 9DS

Le Brocq Associates Limited (Registered number: 07125325)

Statement of Financial Position
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 271,813 269,654

CURRENT ASSETS
Cash at bank 286,493 176,801

CREDITORS
Amounts falling due within one year 6 26,582 3,935
NET CURRENT ASSETS 259,911 172,866
TOTAL ASSETS LESS CURRENT
LIABILITIES

531,724

442,520

CAPITAL AND RESERVES
Called up share capital 230 230
Retained earnings 531,494 442,290
SHAREHOLDERS' FUNDS 531,724 442,520

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2024 and were signed on its behalf by:





Mr J P Le Brocq - Director


Le Brocq Associates Limited (Registered number: 07125325)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Le Brocq Associates 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.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Fixtures and fittings - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Le Brocq Associates Limited (Registered number: 07125325)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 February 2023 259,594 8,595 13,629 281,818
Additions - 6,058 - 6,058
At 31 January 2024 259,594 14,653 13,629 287,876
DEPRECIATION
At 1 February 2023 - 8,595 3,569 12,164
Charge for year - 1,174 2,725 3,899
At 31 January 2024 - 9,769 6,294 16,063
NET BOOK VALUE
At 31 January 2024 259,594 4,884 7,335 271,813
At 31 January 2023 259,594 - 10,060 269,654

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Taxation and social security 22,023 -
Other creditors 4,559 3,935
26,582 3,935