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Company Registration No. 13852686 (England and Wales)
Le Supermarket Limited Unaudited accounts for the year ended 31 January 2024
Le Supermarket Limited Unaudited accounts Contents
Page
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Le Supermarket Limited Company Information for the year ended 31 January 2024
Directors
Khoa Quang Le Trinh Thi Tuyet Le
Company Number
13852686 (England and Wales)
Registered Office
Flat 22, Barnes House, Warletsville Road Crouch End Greater London N19 3AN England
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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Le Supermarket Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
30,000 
37,500 
Tangible assets
13,413 
17,578 
43,413 
55,078 
Current assets
Inventories
32,116 
26,237 
Debtors
4,333 
4,333 
Cash at bank and in hand
57,330 
29,395 
93,779 
59,965 
Creditors: amounts falling due within one year
(44,550)
(47,071)
Net current assets
49,229 
12,894 
Total assets less current liabilities
92,642 
67,972 
Creditors: amounts falling due after more than one year
(32,666)
(60,666)
Provisions for liabilities
Deferred tax
(2,549)
(3,340)
Net assets
57,427 
3,966 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
57,327 
3,866 
Shareholders' funds
57,427 
3,966 
For the year ending 31 January 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by
Khoa Quang Le Director Company Registration No. 13852686
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Le Supermarket Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Le Supermarket Limited is a private company, limited by shares, registered in England and Wales, registration number 13852686. The registered office is Flat 22, Barnes House, , Warletsville Road, Crouch End , Greater London , N19 3AN, England .
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.
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
25% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Le Supermarket Limited Notes to the Accounts for the year ended 31 January 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2023
45,000 
At 31 January 2024
45,000 
Amortisation
At 1 February 2023
7,500 
Charge for the year
7,500 
At 31 January 2024
15,000 
Net book value
At 31 January 2024
30,000 
At 31 January 2023
37,500 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
23,000 
437 
23,437 
Additions
306 
- 
306 
At 31 January 2024
23,306 
437 
23,743 
Depreciation
At 1 February 2023
5,750 
109 
5,859 
Charge for the year
4,389 
82 
4,471 
At 31 January 2024
10,139 
191 
10,330 
Net book value
At 31 January 2024
13,167 
246 
13,413 
At 31 January 2023
17,250 
328 
17,578 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
4,333 
4,333 
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Le Supermarket Limited Notes to the Accounts for the year ended 31 January 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
387 
- 
Taxes and social security
18,523 
- 
Loans from directors
25,540 
38,596 
Accruals
100 
8,475 
44,550 
47,071 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
32,666 
60,666 
9
Average number of employees
During the year the average number of employees was 4 (2023: 2).
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