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Unaudited Financial Statements for the Year Ended 31 August 2024

for

Le Jardin Ltd.

Le Jardin Ltd. (Registered number: SC392781)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Le Jardin Ltd.

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mrs K Wightman
S Wightman





REGISTERED OFFICE: 2 Melville Street
Falkirk
FK1 1HZ





REGISTERED NUMBER: SC392781 (Scotland)





ACCOUNTANTS: Ian Macfarlane Limited
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

Le Jardin Ltd. (Registered number: SC392781)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 89,664 28,258
89,664 28,258

CURRENT ASSETS
Stocks 4,650 4,500
Debtors 6 464,283 482,753
Cash at bank and in hand 60,571 14,777
529,504 502,030
CREDITORS
Amounts falling due within one year 7 152,544 80,645
NET CURRENT ASSETS 376,960 421,385
TOTAL ASSETS LESS CURRENT
LIABILITIES

466,624

449,643

CREDITORS
Amounts falling due after more than one year 8 (9,167 ) (19,167 )

PROVISIONS FOR LIABILITIES (22,416 ) (6,081 )
NET ASSETS 435,041 424,395

CAPITAL AND RESERVES
Called up share capital 9 4 4
Retained earnings 435,037 424,391
SHAREHOLDERS' FUNDS 435,041 424,395

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Jardin Ltd. (Registered number: SC392781)

Balance Sheet - continued
31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2024 and were signed on its behalf by:





Mrs K Wightman - Director


Le Jardin Ltd. (Registered number: SC392781)

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

1. STATUTORY INFORMATION

Le Jardin Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 33% on reducing balance and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2023 - 40 ) .

Le Jardin Ltd. (Registered number: SC392781)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 300,000
AMORTISATION
At 1 September 2023
and 31 August 2024 300,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 52,255
Additions 72,920
At 31 August 2024 125,175
DEPRECIATION
At 1 September 2023 23,997
Charge for year 11,514
At 31 August 2024 35,511
NET BOOK VALUE
At 31 August 2024 89,664
At 31 August 2023 28,258

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 464,283 482,753

Le Jardin Ltd. (Registered number: SC392781)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 28,982 22,899
Taxation and social security 44,815 40,051
Other creditors 68,747 7,695
152,544 80,645

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 9,167 19,167

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
2 "A" Ordinary £1 2 2
2 "B" Ordinary £1 2 2
4 4

10. RELATED PARTY DISCLOSURES

The company was under the control of it's directors and equal shareholders, Mr and Mrs Wightman during the year. Mr and Mrs Wightman are also directors and shareholders in Kisa's Ltd, Kisa's Auchterarder Ltd and Kisa's Restaurants Ltd, all companies registered in Scotland. Kisa's Auchterarder Ltd owed £462,753 (2023 - £482,753).