Le Jeune Chocolatiers LLP

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

Registered number: OC395534

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		81		108

			81		108
CURRENT ASSETS
Debtors		3,057		5,523
Cash at bank and in hand		3		140

		3,060		5,663
Creditors: Amounts Falling Due Within One Year		(2,525 )		(4,120 )

NET CURRENT ASSETS (LIABILITIES)			535		1,543

TOTAL ASSETS LESS CURRENT LIABILITIES			616		1,651

Creditors: Amounts Falling Due After More Than One Year			(616 )		(1,651 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			-		-

REPRESENTED BY:
TOTAL MEMBERS' INTEREST
Amounts due from members			(1,483)		(1,256)

			(1,483)		(1,256)

Page 1

Page 2

Le Jeune Chocolatiers LLP

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

All of the LLP's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

Mr I Le Jeune

Designated Member

23 December 2025

The notes on page 3 form part of these financial statements.

1. General Information

Le Jeune Chocolatiers LLP is a limited liability partnership, incorporated in England & Wales, registered number OC395534 . The Registered Office is 159 High Street, Barnet, Hertfordshire, EN5 5SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:

Plant & Machinery

25% on reducing balance

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	1,919

As at 31 March 2025	1,919

Depreciation
As at 1 April 2024	1,811
Provided during the period	27

As at 31 March 2025	1,838

Net Book Value
As at 31 March 2025	81

As at 1 April 2024	108

Page 3