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Registered number: 12720326














LAZARE INTERNATIONAL LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
LAZARE INTERNATIONAL LIMITED
 

CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 4


 
LAZARE INTERNATIONAL LIMITED
REGISTERED NUMBER:12720326

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
222
222

  

Creditors: amounts falling due within one year
 5 
(8,965)
(5,611)

Net current liabilities
  
 
 
(8,965)
 
 
(5,611)

  

Net liabilities
  
(8,743)
(5,389)


Capital and reserves
  

Called up share capital 
 6 
815
815

Profit and loss account
  
(9,558)
(6,204)

  
(8,743)
(5,389)


Page 1

 
LAZARE INTERNATIONAL LIMITED
REGISTERED NUMBER:12720326
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




C Azar
Director

Date: 30 September 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
LAZARE INTERNATIONAL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Lazare International Limited is a limited liability company incorporated in England and Wales with its registered office at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB. 

The principal activity of the company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 January 2023
222



At 31 December 2023
222




Page 3

 
LAZARE INTERNATIONAL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to associates
222
222

Shareholder's loan
5,983
2,725

Accruals and deferred income
2,760
2,664

8,965
5,611



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



Nil (2022 - 1,000) Ordinary shares of $1 each 
-
815
100 (2022 - Nil) Ordinary A shares of $1 each 
81
-
600 (2022 - Nil) Ordinary B shares of $1 each 
489
-
300 (2022 - Nil) Odrinary C shares of $1 each
245
-

815

815

During the year the company re-designated 1,000 Ordinary shares of $1 each to 100 Ordinary A shares of $1 each, 600 Ordinary B shares of $1 each and 300 Ordinary C shares of $1 each.


 
Page 4