Silverfin false false 31/12/2024 01/01/2024 31/12/2024 T Riboud-Seydoux 20/06/2019 24 March 2025 The principal activity of the company during the year was the provision of management services. 12062084 2024-12-31 12062084 bus:Director1 2024-12-31 12062084 core:CurrentFinancialInstruments 2024-12-31 12062084 core:CurrentFinancialInstruments 2023-12-31 12062084 2023-12-31 12062084 core:ShareCapital 2024-12-31 12062084 core:ShareCapital 2023-12-31 12062084 core:RetainedEarningsAccumulatedLosses 2024-12-31 12062084 core:RetainedEarningsAccumulatedLosses 2023-12-31 12062084 2024-01-01 2024-12-31 12062084 bus:FilletedAccounts 2024-01-01 2024-12-31 12062084 bus:SmallEntities 2024-01-01 2024-12-31 12062084 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 12062084 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12062084 bus:Director1 2024-01-01 2024-12-31 12062084 2023-01-01 2023-12-31 12062084 core:CurrentFinancialInstruments 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company No: 12062084 (England and Wales)

LEPERCQ UK LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

LEPERCQ UK LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

LEPERCQ UK LIMITED

COMPANY INFORMATION

For the financial year ended 31 December 2024
LEPERCQ UK LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2024
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 2024
LEPERCQ UK LIMITED

BALANCE SHEET (continued)

As at 31 December 2024
Note 2024 2023
£ £
Current assets
Debtors 3 476,353 1,933,266
Cash at bank and in hand 157,539 167,366
633,892 2,100,632
Creditors: amounts falling due within one year 4 ( 478,295) ( 1,973,990)
Net current assets 155,597 126,642
Total assets less current liabilities 155,597 126,642
Net assets 155,597 126,642
Capital and reserves
Called-up share capital 100 100
Profit and loss account 155,497 126,542
Total shareholder's funds 155,597 126,642

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Lepercq UK Limited (registered number: 12062084) were approved and authorised for issue by the Director on 24 March 2025. 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 2024
LEPERCQ UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
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.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the company during the year, including the director 2 2

3. Debtors

2024 2023
£ £
Prepayments and accrued income 463,859 1,919,994
VAT recoverable 3,013 3,988
Other debtors 9,481 9,284
476,353 1,933,266

4. Creditors: amounts falling due within one year

2024 2023
£ £
Amounts owed to group undertakings 299,900 299,900
Taxation and social security 9,589 17,865
Other creditors 168,806 1,656,225
478,295 1,973,990

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

5. Financial commitments

Commitments

2024 2023
£ £
Total future minimum lease payments under non-cancellable operating lease 4,620 13,860