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REGISTERED NUMBER: 07499523 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

LE COUNT ASSOCIATES LTD

LE COUNT ASSOCIATES LTD (REGISTERED NUMBER: 07499523)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LE COUNT ASSOCIATES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: Mr A W Pieterse
Mrs A J Pieterse



REGISTERED OFFICE: Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



REGISTERED NUMBER: 07499523 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: HSBC
129 Bond Street
London
W1S1EA

LE COUNT ASSOCIATES LTD (REGISTERED NUMBER: 07499523)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 190 699

CURRENT ASSETS
Debtors 5 60,103 26,578
Cash at bank 182,384 184,990
242,487 211,568
CREDITORS
Amounts falling due within one year 6 78,961 105,429
NET CURRENT ASSETS 163,526 106,139
TOTAL ASSETS LESS CURRENT LIABILITIES 163,716 106,838

PROVISIONS FOR LIABILITIES 48 133
NET ASSETS 163,668 106,705

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 163,568 106,605
SHAREHOLDERS' FUNDS 163,668 106,705

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 COUNT ASSOCIATES LTD (REGISTERED NUMBER: 07499523)

BALANCE SHEET - continued
31 JANUARY 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 April 2025 and were signed on its behalf by:




Mr A W Pieterse - Director



Mrs A J Pieterse - Director


LE COUNT ASSOCIATES LTD (REGISTERED NUMBER: 07499523)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025


1. STATUTORY INFORMATION

Le Count Associates 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 NIL (2024 - NIL).

LE COUNT ASSOCIATES LTD (REGISTERED NUMBER: 07499523)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 February 2024
and 31 January 2025 2,360
DEPRECIATION
At 1 February 2024 1,661
Charge for year 509
At 31 January 2025 2,170
NET BOOK VALUE
At 31 January 2025 190
At 31 January 2024 699

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 59,250 25,680
Prepayments 853 898
60,103 26,578

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 22,831 6,363
Social security and other taxes 2 38
VAT 14,874 2,780
Directors' current accounts 12,385 96,230
Accrued expenses 28,869 18
78,961 105,429

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 2024
£    £   
Mr A W Pieterse
Balance outstanding at start of year (48,115 ) (81,449 )
Amounts advanced 52,406 58,818
Amounts repaid (10,484 ) (25,484 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (6,193 ) (48,115 )

LE COUNT ASSOCIATES LTD (REGISTERED NUMBER: 07499523)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs A J Pieterse
Balance outstanding at start of year (48,115 ) (81,450 )
Amounts advanced 52,407 58,819
Amounts repaid (10,484 ) (25,484 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (6,192 ) (48,115 )

Loans are unsecured, interest free and repayable on demand.

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £20,000 (2024 - £50,000) were paid to the directors .

Use of Home

During the year, the company rented the directors personal residence under a Licence to Occupy agreement for £968 (2024: £968) .