REGISTERED NUMBER: 09030557 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

La Clef Des Champs (LCDC) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Z O Gbe

REGISTERED OFFICE:

149 Park View Road

London

N17 9BL

REGISTERED NUMBER:

09030557 (England and Wales)

ACCOUNTANTS:

Peters & Co

Chartered Certified Accountants

Imperial House

64 Willoughby Lane

London

N17 0SP

FIXED ASSETS

Tangible assets

4

53,132

66,622

CURRENT ASSETS

Debtors

5

71,205

124,140

Cash at bank

50,919

22,379

122,124

146,519

CREDITORS

Amounts falling due within one year

6

177,346

141,056

NET CURRENT (LIABILITIES)/ASSETS

(55,222

)

5,463

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,090

)

72,085

CREDITORS

Amounts falling due after more than one year

7

52,101

85,548

NET LIABILITIES

(54,191

)

(13,463

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(54,192

)

(13,464

)

SHAREHOLDERS' FUNDS

(54,191

)

(13,463

)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 December 2025 and were signed by:

Mr Z O Gbe - Director

1.	STATUTORY INFORMATION

La Clef Des Champs (LCDC) Ltd 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.

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 etc

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

179,894

Additions

14,000

Disposals

(12,449

)

At 31 March 2025

181,445

DEPRECIATION

At 1 April 2024

113,272

Charge for year

17,735

Eliminated on disposal

(2,694

)

At 31 March 2025

128,313

NET BOOK VALUE

At 31 March 2025

53,132

At 31 March 2024

66,622

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

52,277

43,755

Other debtors

18,928

80,385

71,205

124,140

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,267

-

Hire purchase contracts

19,447

25,383

Taxation and social security

5,573

2,937

Other creditors

139,059

112,736

177,346

141,056

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

30,333

44,333

Hire purchase contracts

21,768

41,215

52,101

85,548