Le Gavroche Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Le Gavroche Limited

Company Information

Directors

M A Roux E A Roux G F Roux

Registered office

25 Green Street London W1K 7AX

Accountants

Tremaines Ltd East Wing, South Hill Paddockhurst Road Turners Hill West Sussex RH10 4SF

Le Gavroche Limited

(Registration number: 01825199)
Balance Sheet as at 29 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	4,332
Current assets
Stocks	5	-	1,406,665
Debtors	6	3,963,095	236,009
Cash at bank and in hand		-	3,137,013
		3,963,095	4,779,687
Creditors: Amounts falling due within one year	7	-	(824,198)
Net current assets		3,963,095	3,955,489
Net assets		3,963,095	3,959,821
Capital and reserves
Called up share capital	8	945	945
Share premium reserve		497,781	497,781
Retained earnings		3,464,369	3,461,095
Shareholders' funds		3,963,095	3,959,821

For the financial period ending 29 October 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 October 2025 and signed on its behalf by:
 

......................................... M A Roux Director

Le Gavroche Limited

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 29 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
25 Green Street
London
W1K 7AX

These financial statements were authorised for issue by the Board on 29 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sales of good and provision of services, net of discounts and sales taxes, in the ordinary course of the Company’s activities. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

Foreign currency transactions and balances

Transactions denominated in foreign currencies are initially recorded at the rate of exchange as at the date of the transaction. Year end balances are retranslated at the rate of exchange as at the year end with exchange differences included in arriving at profit before tax.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences (including fair value adjustments) that have originated but not reversed by the balance sheet date except that a deferred tax asset is only recognised to the extent that it is regarded recoverable. Deferred tax is measured using the tax rate that is expected to apply in the periods in which the timing differences are expected to reverse.

Le Gavroche Limited

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 29 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	Between 10 and 25%
Motor vehicles	25%

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Le Gavroche Limited

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 29 October 2025

Financial instruments

Classification
The Company only enters into basic financial instruments transactions that result in the recognition of the financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3 (2024 - 39).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2024	426,079	65,826	-	491,905
Disposals	(426,079)	(65,826)	-	(491,905)
At 29 October 2025	-	-	-	-
Depreciation
At 1 July 2024	424,511	63,064	-	487,575
Charge for the period	1,562	1,051	-	2,613
Eliminated on disposal	(426,073)	(64,115)	-	(490,188)
At 29 October 2025	-	-	-	-
Carrying amount
At 29 October 2025	-	-	-	-
At 30 June 2024	1,568	2,762	2	4,332

Included within the net book value of land and buildings above is £Nil (2024 - £1,568) in respect of short leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	-	1,406,665

Le Gavroche Limited

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 29 October 2025

6

Debtors

	2025 £	2024 £
Trade debtors	-	147,783
Prepayments	-	88,226
Other debtors	3,963,095	-
	3,963,095	236,009

Le Gavroche Limited

Notes to the Unaudited Financial Statements for the Period from 1 July 2024 to 29 October 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		-	135,769
Taxation and social security cost		-	613,720
Other creditors		-	74,709
		-	824,198