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Company No: 12062084 (England and Wales)

LEPERCQ UK LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

LEPERCQ UK LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

LEPERCQ UK LIMITED

COMPANY INFORMATION

For the financial year ended 31 December 2023
LEPERCQ UK LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2023
DIRECTOR T Riboud-Seydoux
REGISTERED OFFICE 22 Chancery Lane
London
WC2A 1LS
United Kingdom
COMPANY NUMBER 12062084 (England and Wales)
LEPERCQ UK LIMITED

BALANCE SHEET

As at 31 December 2023
LEPERCQ UK LIMITED

BALANCE SHEET (continued)

As at 31 December 2023
2023 2022
£ £
Current assets
Debtors 3 1,933,266 263,954
Cash at bank and in hand 167,366 142,646
2,100,632 406,600
Creditors: amounts falling due within one year 4 ( 1,973,990) ( 337,250)
Net current assets 126,642 69,350
Total assets less current liabilities 126,642 69,350
Net assets 126,642 69,350
Capital and reserves
Called-up share capital 100 100
Profit and loss account 126,542 69,250
Total shareholder's funds 126,642 69,350

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Lepercq UK Limited (registered number: 12062084) were approved and authorised for issue by the Director on 03 September 2024. They were signed on its behalf by:

T Riboud-Seydoux
Director
LEPERCQ UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
LEPERCQ UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Lepercq UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Chancery Lane, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for management services provided in the normal course of company's activities, and is shown net of VAT.

Turnover for management services provided but not yet invoiced are recognised in the period in which the services were provided. The amounts are recognised within accrued income.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Transition to FRS102 Section 1A

The comparative figures were previously reported under FRS105. On transitioning to FRS 102 Section 1A no restatement of the prior year figures has been required.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including the director 2 2

3. Debtors

2023 2022
£ £
Prepayments and accrued income 1,919,994 251,415
VAT recoverable 3,988 3,255
Other debtors 9,284 9,284
1,933,266 263,954

4. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 0 222
Amounts owed to Group undertakings 299,900 299,900
Taxation and social security 17,865 6,109
Other creditors 1,656,225 31,019
1,973,990 337,250

Amounts owed to Group undertakings are interest free and repayable on demand.

5. Financial commitments

Commitments

2023 2022
£ £
Total future minimum lease payments under non-cancellable operating lease 13,860 4,400