Company No: 15566990 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.03.2025
		£
Fixed assets
Investments	3	50
		50
Current assets
Debtors	4	1,905,133
Cash at bank and in hand		255,825
		2,160,958
Creditors: amounts falling due within one year	5	( 160,012)
Net current assets		2,000,946
Total assets less current liabilities		2,000,996
Net assets		2,000,996
Capital and reserves
Called-up share capital	6	50
Profit and loss account		2,000,946
Total shareholders' funds		2,000,996

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of La Fontanelle Limited (registered number: 15566990) were approved and authorised for issue by the Board of Directors on 05 September 2025. They were signed on its behalf by:

F S N Brady Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

La Fontanelle 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 Building 1290 Aztec West Almondsbury, Bristol, BS32 4SG, 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 £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

Reporting period length represents a period just over 12 months in length as a result of incorporation of the Company. There are no comparatives to consider in this first period.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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 creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

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.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	Period from 16.03.2024 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	4

3. Fixed asset investments

Investments in subsidiaries

	31.03.2025
	£
Cost
At 16 March 2024	0
Additions	50
At 31 March 2025	50
Carrying value at 31 March 2025	50

4. Debtors

	31.03.2025
	£
Amounts owed by Group undertakings	1,349,275
Amounts owed by directors	555,858
	1,905,133

5. Creditors: amounts falling due within one year

	31.03.2025
	£
Amounts owed to directors	156,125
Accruals	3,328
Taxation and social security	559
	160,012

6. Called-up share capital

	31.03.2025
	£
Allotted, called-up and fully-paid
4 Ordinary shares of £ 1.00 each	4
16 Ordinary A shares of £ 1.00 each	16
15 Ordinary B shares of £ 1.00 each	15
15 Ordinary C shares of £ 1.00 each	15
	50