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Registered number: 11704690
Letang Auto Electrical Vehicle Parts Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Letang Auto Electrical Vehicle Parts Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Letang Auto Electrical Vehicle Parts Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11704690

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,425 |  | 3,234
|  |  | 2,425 |  | 3,234
CURRENT ASSETS
Stocks | 5 | 38,086 |  | 44,490 |
Debtors | 6 | 4,562 |  | 19,722 |
|  | 42,648 |  | 64,212 |
Creditors: Amounts Falling Due Within One Year | 7 | (75,767 ) |  | (106,812 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (33,119 ) |  | (42,600 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (30,694 ) |  | (39,366 )
NET LIABILITIES |  |  | (30,694 ) |  | (39,366 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (30,695 ) |  | (39,367 )
SHAREHOLDERS' FUNDS |  |  | (30,694) |  | (39,366)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr L Letang Director
02/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Letang Auto Electrical Vehicle Parts Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Letang Auto Electrical Vehicle Parts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11704690 . The registered office is Dean House, 94 Whiteladies Road, Clifton, Bristol, BS8 2QX.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% on reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, 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 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 periodend 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 April 2024 | 5,750
As at 31 March 2025 | 5,750
Depreciation
As at 1 April 2024 | 2,516
Provided during the period | 809
As at 31 March 2025 | 3,325

...CONTINUED
Page 2
Page 3
Letang Auto Electrical Vehicle Parts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 2,425
As at 1 April 2024 | 3,234

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 38,086 |  | 44,490

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 688
Other debtors | - |  | 8,987
Deferred tax current asset | 2,470 |  | 4,620
VAT | 2,092 |  | 5,205
Other taxes and social security | - |  | 222
| 4,562 |  | 19,722

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,789 |  | 9,063
Bank loans and overdrafts | 10,072 |  | 15,370
Other creditors | 32,413 |  | 17,633
Accruals and deferred income | 3,128 |  | 1,526
Director's loan account | 22,365 |  | 63,220
| 75,767 |  | 106,812

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3