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REGISTERED NUMBER: 10707793 (England and Wales)















LAVIGNAC LTD

Unaudited Financial Statements

for the Year Ended 31 July 2024






LAVIGNAC LTD (REGISTERED NUMBER: 10707793)

Contents of the Financial Statements
for the year ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LAVIGNAC LTD

Company Information
for the year ended 31 July 2024







Director: Mr Gregory Sean Miller-Cheevers





Registered office: 1 Thames Side
Windsor
Berkshire
SL4 1QN





Registered number: 10707793 (England and Wales)






LAVIGNAC LTD (REGISTERED NUMBER: 10707793)

Balance Sheet
31 July 2024

2024 2023
Notes £ £
Current assets
Debtors 4 5,959 5,909
Cash at bank 1,280 45
7,239 5,954
Creditors
Amounts falling due within one year 5 51,377 60,285
Net current liabilities (44,138 ) (54,331 )
Total assets less current liabilities (44,138 ) (54,331 )

Capital and reserves
Called up share capital 6 1 1
Retained earnings 7 (44,139 ) (54,332 )
Shareholders' funds (44,138 ) (54,331 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 28 April 2025 and were signed by:





Mr Gregory Sean Miller-Cheevers - Director


LAVIGNAC LTD (REGISTERED NUMBER: 10707793)

Notes to the Financial Statements
for the year ended 31 July 2024


1. Statutory information

Lavignac Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover represents amounts receivable for services provided in the year and is stated net of VAT.

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.

Going concern
The financial statements have been prepared on a going concern basis. The Director has reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.The Director has concluded that the company can continue to adopt the going concern basis in preparing the annual report and accounts.

Financial instruments
Financial assets and liabilities are recognised when the Company becomes party to the contractual provisions of the financial instrument. The Company holds financial instruments which comprise cash and cash equivalents, trade and other receivables, equity investments, trade and other payables, loans and borrowings. The company has chosen to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments in full.

Financial assets / liabilities - classified as basic financial instruments

(i) Cash and cash equivalents
This includes cash in hand, deposits held with banks, and other short-term highly liquid investments with original maturities of three months or less.

(ii) Trade and other receivables
Trade and other receivables are initially recognised at the transaction price, including any transaction costs, and subsequently measured at amortised cost including the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount of the cash expected to be received, net of any impairment.

At the end of each reporting period, the Company assesses whether there is objective evidence that an receivable amount may be impaired. A provision for impairment is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows, discounted at the effective interest rate. The amount of the provision is recognised immediately in profit or loss.

(iii) Trade and other payables and loans and borrowings
Trade and other payables and loans and borrowings are initially measured at the transaction price, including any transaction costs.

3. Employees and directors

The average number of employees during the year was 1 (2023 - 1 ) .

LAVIGNAC LTD (REGISTERED NUMBER: 10707793)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


4. Debtors: amounts falling due within one year
2024 2023
£ £
Other debtors 5,959 5,909

5. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors - 9,540
Amounts owed to group undertakings 17,680 32,638
Taxation and social security 9,873 325
Other creditors 23,824 17,782
51,377 60,285

6. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
1 Ordinary £1 1 1

7. Reserves
Retained
earnings
£

At 1 August 2023 (54,332 )
Profit for the year 10,193
At 31 July 2024 (44,139 )

8. Related party disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. Ultimate controlling party

The controlling party is Mr Gregory Sean Miller-Cheevers.