Company Registration No. 15121384 (England and Wales)
Lalemant Limited
Financial statements
for the year ended 30 September 2025
Pages for filing with the registrar
Lalemant Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 7
Lalemant Limited
Statement of financial position
As at 30 September 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
4,919
6,560
Tangible assets
4
1,546
752
6,465
7,312
Current assets
Debtors
5
8,512
6,145
Cash at bank and in hand
13,910
7,643
22,422
13,788
Creditors: amounts falling due within one year
6
(1,776,669)
(1,398,159)
Net current liabilities
(1,754,247)
(1,384,371)
Total assets less current liabilities
(1,747,782)
(1,377,059)
Provisions for liabilities
7
-
0
(167,069)
Net liabilities
(1,747,782)
(1,544,128)
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
(1,748,782)
(1,545,128)
Total equity
(1,747,782)
(1,544,128)

The director of the company has elected not to include a copy of the income statement within the financial statements.true

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

The financial statements were approved and signed by the director and authorised for issue on 24 February 2026.
Arthur Seynaeve
Director
Company Registration No. 15121384
Lalemant Limited
Notes to the financial statements
For the year ended 30 September 2025
2
1
Accounting policies
Company information

Lalemant Limited is a private company limited by shares incorporated in England and Wales. The registered office is c/o Saffery LLP, St Catherine's Court, Berkeley Place, Bristol, BS8 1BQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling. The functional currency of the Company is US dollars. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Arch Holding BV. These consolidated financial statements are available from its registered office, Ottergemsesteenweg 417, 9000 Gent, Belgium.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Lalemant Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
3

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
Straight line over 5 years
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Lalemant Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
4
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
2
Lalemant Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
5
3
Intangible fixed assets
Software
£
Cost
At 1 October 2024 and 30 September 2025
8,203
Amortisation and impairment
At 1 October 2024
1,643
Amortisation charged for the year
1,641
At 30 September 2025
3,284
Carrying amount
At 30 September 2025
4,919
At 30 September 2024
6,560
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
792
Additions
1,400
At 30 September 2025
2,192
Depreciation and impairment
At 1 October 2024
40
Depreciation charged in the year
606
At 30 September 2025
646
Carrying amount
At 30 September 2025
1,546
At 30 September 2024
752
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
8,512
6,145
Lalemant Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
6
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
16,457
15,402
Other creditors
1,760,212
1,382,757
1,776,669
1,398,159

Included within other creditors are amounts due to related parties totalling £1,760,212.

7
Provisions for liabilities
2025
2024
£
£
Provision for legal claim
-
167,069

The company was involved in a legal dispute in the prior year, which was settled during the period. The full amount of £167,069 was paid during the period.

8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Neil Davies
Statutory Auditors:
Saffery LLP
Date of audit report:
10 March 2026
Lalemant Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
7
9
Related party transactions

The company has taken advantage of the exemption available in FRS 102 Section 33 "Related Party Disclosures" whereby it has not disclosed transactions between the parent and any wholly owned subsidiary undertaking.

All balances due to the parent company and subsidiaries of the group are disclosed in note 6.

Included within administrative expenses is £1,55 5 of health insurance costs paid on behalf of a director.

2025-09-30 2024-10-01 false false false 10 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Arthur Seynaeve 15121384 2024-10-01 2025-09-30 15121384 2025-09-30 15121384 2024-09-30 15121384 core:ComputerSoftware 2025-09-30 15121384 core:ComputerSoftware 2024-09-30 15121384 core:OtherPropertyPlantEquipment 2025-09-30 15121384 core:OtherPropertyPlantEquipment 2024-09-30 15121384 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 15121384 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 15121384 core:CurrentFinancialInstruments 2025-09-30 15121384 core:CurrentFinancialInstruments 2024-09-30 15121384 core:ShareCapital 2025-09-30 15121384 core:ShareCapital 2024-09-30 15121384 core:RetainedEarningsAccumulatedLosses 2025-09-30 15121384 core:RetainedEarningsAccumulatedLosses 2024-09-30 15121384 bus:Director1 2024-10-01 2025-09-30 15121384 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 15121384 core:ComputerSoftware 2024-10-01 2025-09-30 15121384 2023-09-07 2024-09-30 15121384 core:ComputerSoftware 2024-09-30 15121384 core:OtherPropertyPlantEquipment 2024-09-30 15121384 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 15121384 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15121384 bus:FRS102 2024-10-01 2025-09-30 15121384 bus:Audited 2024-10-01 2025-09-30 15121384 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 15121384 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP