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Company Registration No. 05231644 (England and Wales)
Les Associe Limited Filleted Accounts for the year ended 30 September 2025
Les Associe Limited Filleted Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Les Associe Limited Company Information for the year ended 30 September 2025
Director
M. Spindler
Company Number
05231644 (England and Wales)
Registered Office
116 Totteridge Lane Totteridge London N20 8JH
Accountants
Lacome & Co Chartered Accountants Sapphire House 73 St.Margarets Avenue London N20 9LD
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Les Associe Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
35,000
35,000
Tangible assets
5
414
552
35,414
35,552
Current assets
Inventories
2,450
2,650
Debtors
6
3,364
4,888
Cash at bank and in hand
7,969
29,416
13,783
36,954
Creditors: amounts falling due within one year
7
(7,008)
(19,390)
Net current assets
6,775
17,564
Total assets less current liabilities
42,189
53,116
Creditors: amounts falling due after more than one year
8
-
(2,271)
Net assets
42,189
50,845
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
42,089
50,745
Shareholders' funds
42,189
50,845
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 December 2025 and were signed on its behalf by
M. Spindler Director Company Registration No. 05231644
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Les Associe Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Les Associe Limited is a private company, limited by shares, registered in England and Wales, registration number 05231644. The registered office is 116 Totteridge Lane, Totteridge, London, N20 8JH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
reducing balance method at 25% per annum
Stock
Stock has been valued at the lower of cost and estimated selling price less costs to complete and sell.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024
35,000
At 30 September 2025
35,000
Amortisation
At 1 October 2024
-
At 30 September 2025
-
Net book value
At 30 September 2025
35,000
At 30 September 2024
35,000
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Les Associe Limited Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 October 2024
6,784
At 30 September 2025
6,784
Depreciation
At 1 October 2024
6,232
Charge for the year
138
At 30 September 2025
6,370
Net book value
At 30 September 2025
414
At 30 September 2024
552
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
763
2,266
Accrued income and prepayments
2,028
2,041
Other debtors
573
581
3,364
4,888
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,373
3,195
VAT
2,931
3,219
Trade creditors
2,134
2,221
Taxes and social security
-
323
Other creditors
336
6,214
Loans from directors
(2,134)
2,764
Accruals
1,368
1,454
7,008
19,390
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
2,271
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
- 6 -
Les Associe Limited Notes to the Accounts for the year ended 30 September 2025
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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