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LE PONT LTD

Registered Number
15028637
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

LE PONT LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors | R N Noui
| L Malnuit
| E Tardy

Company Secretary | T N Noui

Registered Address | Inn Control
| 10 Cheyne Walk
| Northampton
| NN1 5PT

Registered Number | 15028637 (England and Wales)

LE PONT LTD
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 17,667 |  |  |  | 19,667
Tangible assets | 4 |  |  | 167,177 |  |  |  | 91,882
|  |  |  | 184,844 |  |  |  | 111,549
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 32,013 |  |  |  | 18,303 |  |
Debtors | 6 | 76,453 |  |  |  | 85,667 |  |
Cash at bank and on hand |  | 261,575 |  |  |  | 202,773 |  |
|  | 370,041 |  |  |  | 306,743 |  |
Creditors amounts falling due within one year | 7 | (511,543) |  |  |  | (485,262) |  |
Net current assets (liabilities) |  |  |  | (141,502) |  |  |  | (178,519)
Total assets less current liabilities |  |  |  | 43,342 |  |  |  | (66,970)
Net assets |  |  |  | 43,342 |  |  |  | (66,970)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 43,242 |  |  |  | (67,070)
Shareholders' funds |  |  |  | 43,342 |  |  |  | (66,970)

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 March 2026, and are signed on its behalf by:
R N Noui Director Registered Company No. 15028637

LE PONT LTD
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by share capital, incorporated in England and Wales. The address of its registered office is: 10 Cheyne Walk Northampton Northamptonshire NN1 5PT United Kingdom These financial statements were authorised for issue by the Board on ...................................

| Statement of compliance
--- | ---
| Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

| Basis of preparation
--- | ---
| These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| Going concern
--- | ---
| In preparing these financial statements, the directors have assessed the ability of the company to continue to operate for the period of at least twelve months from the date of signing the financial statements. Based on the current position the directors have a reasonable expectation that the company has adequate resources to continue in operational existence, along with the financial support of its director, for a period of at least twelve months from the date of signing these financial statements and accordingly they adopt the going concern basis in preparing these financial statements. The financial statements have been prepared on a going concern basis.

| Judgements and key sources of estimation uncertainty
--- | ---
| In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' best judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be appropriate. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

| Revenue from sale of goods
--- | ---
| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Amortisation
--- | ---
| Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Goodwill - 10 years

| Goodwill
--- | ---
| Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

|  | Straight line (years)
| Land and buildings | 10
| Plant and machinery | 5
| Fixtures and fittings | 5
| Vehicles | 6.67
| Office Equipment | 6.67

| Stocks and work in progress
--- | ---
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade and other creditors
--- | ---
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 39 |  | 6

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 20,000 |  | 20,000
| At 31 July 25 | 20,000 |  | 20,000
| Amortisation and impairment
| At 01 August 24 | 333 |  | 333
| Charge for year | 2,000 |  | 2,000
| At 31 July 25 | 2,333 |  | 2,333
| Net book value
| At 31 July 25 | 17,667 |  | 17,667
| At 31 July 24 | 19,667 |  | 19,667

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 72,000 |  | - |  | - |  | 21,122 |  | 93,122
| Additions | - |  | 37,425 |  | 13,750 |  | 38,744 |  | 89,919
| At 31 July 25 | 72,000 |  | 37,425 |  | 13,750 |  | 59,866 |  | 183,041
| Depreciation and impairment
| At 01 August 24 | 600 |  | - |  | - |  | 640 |  | 1,240
| Charge for year | 3,600 |  | 2,608 |  | 1,375 |  | 7,041 |  | 14,624
| At 31 July 25 | 4,200 |  | 2,608 |  | 1,375 |  | 7,681 |  | 15,864
| Net book value
| At 31 July 25 | 67,800 |  | 34,817 |  | 12,375 |  | 52,185 |  | 167,177
| At 31 July 24 | 71,400 |  | - |  | - |  | 20,482 |  | 91,882

| Included within the net book value of land and buildings above is £67,800 (2024: £71,400) in respect of short leasehold land and buildings.

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 32,013 |  | 18,303
| Total | 32,013 |  | 18,303

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 41,149 |  | 41,735
| Prepayments and accrued income | 35,304 |  | 43,932
| Total | 76,453 |  | 85,667

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 93,142 |  | 119,739
| Amounts owed to related parties | 45,000 |  | 45,000
| Taxation and social security | 103,089 |  | 11,948
| Other creditors | 265,652 |  | 308,065
| Accrued liabilities and deferred income | 4,660 |  | 510
| Total | 511,543 |  | 485,262

8. | Share capital
--- | ---
| Allotted, called up and fully paid shares 40 Ordinary Share Capital A of £1 each. 30 Ordinary Share Capital B of £1 each. 30 Ordinary Share Capital C of £1 each.

9. | Related party transactions
--- | ---
| Directors' remuneration The directors' remuneration for the period was £Nil (2024: 19,182) Director and shareholder loans As at 31st July 2025 the company owed the following loans to its directors and shareholders. R Noui £147,689 (2024: £147,443) E Tardy £44,970 (2024: £44,970) L Manuit £44,945 (2024: £44,970) SAS Participation £45,000 (2024: £45,000) M Sciacovelli £25,000 (2024: £25,000)