David & Lucie Limited
Unaudited Financial Statements
For the year ended 31 August 2024
Pages for Filing with Registrar
Company Registration No. 08397799 (England and Wales)
David & Lucie Limited
Company Information
Director
D Creuzot
Company number
08397799
Registered office
Charlotte Building
17 Gresse Street
London
W1T 1QL
Accountants
Moore Kingston Smith LLP
Charlotte Building
17 Gresse Street
London
W1T 1QL
David & Lucie Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
David & Lucie Limited
Balance Sheet
As at 31 August 2024
Page 1
2024
2023
Notes
£
£
£
£
Current assets
Debtors
3
55,013
225,205
Cash at bank and in hand
130,460
2,301
185,473
227,506
Creditors: amounts falling due within one year
4
(291,438)
(221,970)
Net current (liabilities)/assets
(105,965)
5,536
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
(106,065)
5,436
Total equity
(105,965)
5,536

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 30 August 2025
D Creuzot
Director
Company Registration No. 08397799
David & Lucie Limited
Notes to the Financial Statements
For the year ended 31 August 2024
Page 2
1
Accounting policies
Company information

David & Lucie Limited is a private company limited by shares incorporated in England and Wales. The registered office is Charlotte Building, 17 Gresse Street, London, W1T 1QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other, or basic financial instruments measured at fair value.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

David & Lucie Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2024
Page 3
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
55,013
225,205
4
Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
250,642
203,350
Other creditors
30,796
-
Accruals and deferred income
10,000
18,620
291,438
221,970
5
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100

There are full voting rights associated with each share.

6
Related party transactions

During the year, the company declared an aggregate dividend of £166,300 (2023: £190,000).

Included in other debtors at the year end is a £nil balance (2023: £166,511) owed from the director.

Included in other creditors at the year end is a balance of £30,796 (2023: £nil) due to the director.

During the year, David & Lucie Limited made sales worth £428,678 (2023: £401,049) to Konbini SAS, of which David Creuzot is also a director of the company.

David & Lucie Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2024
Page 4
7
Parent company

There is no ultimate controlling party.

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