REGISTERED NUMBER: 02607778 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LES ENFANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs P Batra

G Batra

REGISTERED OFFICE:

The Ark Littleborough Nursery

Featherstall Road

Littleborough

Rochdale

OL15 8DH

REGISTERED NUMBER:

02607778 (England and Wales)

ACCOUNTANTS:

Cresswells

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

FIXED ASSETS

Tangible assets

4

94,202

99,668

CURRENT ASSETS

Debtors

5

601,079

361,207

Cash at bank and in hand

1,912

6,621

602,991

367,828

CREDITORS

Amounts falling due within one year

6

279,852

191,850

NET CURRENT ASSETS

323,139

175,978

TOTAL ASSETS LESS CURRENT LIABILITIES

417,341

275,646

PROVISIONS FOR LIABILITIES

1,675

1,776

NET ASSETS

415,666

273,870

CAPITAL AND RESERVES

Called up share capital

70,100

70,100

Revaluation reserve

7

4,995

4,995

Retained earnings

340,571

198,775

SHAREHOLDERS' FUNDS

415,666

273,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th December 2025 and were signed on its behalf by:

G Batra - Director

1.	STATUTORY INFORMATION

Les Enfants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 Companies Act 2006. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

20% on reducing balance and over 4 years

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

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 year end 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

253,025

73,304

326,329

Additions

-

1,153

1,153

At 31st March 2025

253,025

74,457

327,482

DEPRECIATION

At 1st April 2024

160,460

66,201

226,661

Charge for year

5,064

1,555

6,619

At 31st March 2025

165,524

67,756

233,280

NET BOOK VALUE

At 31st March 2025

87,501

6,701

94,202

At 31st March 2024

92,565

7,103

99,668

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,230

1,842

Amounts owed by group undertakings

156,404

156,404

Other debtors

440,445

202,961

601,079

361,207

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,651

9,334

Amounts owed to group undertakings

68,798

48,298

Taxation and social security

55,244

20,663

Other creditors

150,159

113,555

279,852

191,850

7.

RESERVES

Revaluation

reserve

£

At 1st April 2024

and 31st March 2025

4,995