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REGISTERED NUMBER: OC333980 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

LA FEE LLP

LA FEE LLP (REGISTERED NUMBER: OC333980)






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




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LA FEE LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DESIGNATED MEMBERS: G W Rowley
Mdme M Delahaye
G E Pretor-Pinney
Mrs B J Rowley





REGISTERED OFFICE: The Coach House
Bayford Hall
Bayford
Hertford
Hertfordshire
SG13 8PR





REGISTERED NUMBER: OC333980 (England and Wales)





ACCOUNTANTS: Wilson Devenish
67 Newland Street
Witham
Essex
CM8 1AA

LA FEE LLP (REGISTERED NUMBER: OC333980)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 14,692 18,679

CURRENT ASSETS
Debtors 5 6,098 5,937
Cash at bank 553 1
6,651 5,938
CREDITORS
Amounts falling due within one year 6 11,783 16,088
NET CURRENT LIABILITIES (5,132 ) (10,150 )
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

9,560

8,529

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9,560

8,529

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9,560 8,529
Amounts due from members 5 (5,429 ) (5,937 )
4,131 2,592

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

LA FEE LLP (REGISTERED NUMBER: OC333980)

BALANCE SHEET - continued
31 MARCH 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 10 July 2025 and were signed by:





G W Rowley - Designated member

LA FEE LLP (REGISTERED NUMBER: OC333980)

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

1. STATUTORY INFORMATION

La Fee LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Patents and licences
Patents and licences have been stated at cost and amortised over its useful economic life.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 March 2025 79,734
AMORTISATION
At 1 April 2024 61,055
Charge for year 3,987
At 31 March 2025 65,042
NET BOOK VALUE
At 31 March 2025 14,692
At 31 March 2024 18,679

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 6,098 5,937

LA FEE LLP (REGISTERED NUMBER: OC333980)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 3,287 742
Taxation and social security 2,535 1,298
Other creditors 5,961 14,048
11,783 16,088

7. ULTIMATE CONTROLLING PARTY

G W Rowley, a designated member, was considered to be the controlling party by virtue of his share in the partnership.

8. BUSINESS REVIEW

La Fée LLP, as licensor and brand owner of Eye Device, La Fée, NV & Envy & other IP, will look to continually protect ourselves from potential infringement and brand dilution and defend the value of these assets.