REGISTERED NUMBER: 06326987 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Lemniscat Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

17,576

7,605

Current assets

Debtors

5

20,022

23,398

Cash at bank

27,344

29,197

47,366

52,595

Creditors

Amounts falling due within one year

6

10,566

13,385

Net current assets

36,800

39,210

Total assets less current liabilities

54,376

46,815

Capital and reserves

Called up share capital

100

100

Retained earnings

54,276

46,715

Shareholders' funds

54,376

46,815

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Mr R Mouterde - Director

1.	Statutory information

Lemniscat Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06326987

Registered office:

98b Carlingford Road

London

N15 3ER

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.

Plant and machinery

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2024 - 1 ) .

4.	Tangible fixed assets

Plant and

machinery

£

Cost

At 1 April 2024

54,653

Additions

17,598

At 31 March 2025

72,251

Depreciation

At 1 April 2024

46,568

Charge for year

8,107

At 31 March 2025

54,675

Net book value

At 31 March 2025

17,576

At 31 March 2024

8,085

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

20,022

23,398

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Corporation tax

7,645

10,952

Social security and other taxes

-

434

Other creditors

-

412

Directors' current accounts

1,361

27

Accrued expenses

1,560

1,560

10,566

13,385

7.	Ultimate controlling party

The ultimate controlling party is Mr R Mouterde.