2024-08-01 2025-07-31 10707793 LAVIGNAC LTD false 10707793 2024-08-01 2025-07-31 10707793 uk-bus:Director1 2024-08-01 2025-07-31 10707793 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10707793 uk-bus:SmallEntities 2024-08-01 2025-07-31 10707793 uk-bus:FullAccounts 2024-08-01 2025-07-31 10707793 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10707793 2024-08-01 10707793 2025-07-31 10707793 2024-07-31 xbrli:pure iso4217:GBP 10707793 2023-08-01 2024-07-31

Company Registration Number : 10707793 (England and Wales)
10707793
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-07-31
false
LAVIGNAC LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-08-01
LAVIGNAC LTD Unaudited filleted financial statements For the year ended 31 July 2025

LAVIGNAC LTD Contents For the year ended 31 July 2025

CONTENTS | PAGE
Company Information | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5 - 6

LAVIGNAC LTD Company Information For the year ended 31 July 2025

Company registration number |  | 10707793 (England and Wales)
Director |  | Gregory Sean Miller-Cheevers
Registered office address |  | 1 Thames Side
|  | Windsor
|  | SL4 1QN

LAVIGNAC LTD Statement of Financial Position For the year ended 31 July 2025

|  |  | 2025 |  | 2024
| Notes |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 6 |  | 5,959 |  | 5,959
Cash and cash equivalents |  |  | 168 |  | 1,280
|  |  | 6,127 |  | 7,239
Current liabilities |  |  |  |  |
Creditors: Amounts falling due within one year | 7 |  | (68,388) |  | (51,377)
|  |  | (68,388) |  | (51,377)
Net current (liabilities)/assets |  |  | (62,261) |  | (44,138)
Total assets less current liabilities |  |  | (62,261) |  | (44,138)
Net (liabilities)/assets |  |  | (62,261) |  | (44,138)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1 |  | 1
Retained earnings |  |  | (62,262) |  | (44,139)
Shareholder's funds |  |  | (62,261) |  | (44,138)
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
For the year ended 31 July 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 their responsibility 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 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.
Approved by the Board on 02 April 2026
.............................
Gregory Sean Miller-Cheevers (Director)
Company registration number: 10707793

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */

Balance sheet at 2025-07-31 31 July 2025
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Current Assets |  |  |  | 6,127 |  | 7,239
Cash in Hand/Bank |  |  |  | 168 |  | 1,280
Creditors: amounts falling due within one year |  |  |  | (68,388) |  | (51,377)
Net current assets/(liabilities) |  |  |  | (62,261) |  | (44,138)
Total assets less current liabilities |  |  |  | (62,261) |  | (44,138)
Net Assets/(liabilities) |  |  |  | (62,261) |  | (44,138)
Capital and Reserves |  |  |  | (62,261) |  | (44,138)
Called up share capital |  |  |  | 1 |  | 1
Profit and loss account |  |  |  | (62,262) |  | (44,139)
SHAREHOLDER'S FUND |  |  |  | (62,261) |  | (44,138)
For the year ending 31/07/2025 the company was entitled to exemption 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. For the year ending 31-07-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 02 April 2026 2026-04-02 and signed on behalf of the board, |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Gregory Sean MILLER-CHEEVERS |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |
Company registration number: 10707793 |  |  |  |  |  |  |  |  |  |

LAVIGNAC LTD Notes to the Financial Statements For the year ended 31 July 2025

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 1 Thames Side, Windsor, SL4 1QN.
(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.
(3) Significant Accounting Policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Rendering of services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, cash and cash equivalents, trade and other payables, and loans and borrowings. Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value.
Trade and other debtors
Trade and other debtors are initially recognised at fair value, based upon discounted cash flows at prevailing interest rates for similar instruments, or at their nominal amount less impairment losses if due in less than 12 months. Subsequent to initial recognition, trade and other receivables are valued at amortised cost less impairment losses or if a trade debt is deferred beyond normal business terms, it is measured at the present value of the future cash flows discounted at prevailing interest rates for similar instruments.
Cash and cash equivalents
Cash and cash equivalents comprise cash balances and call deposits. The cash and cash equivalents are stated at their nominal values, as this approximates to amortised cost.
Trade and other payables
Trade and other payables are initially recognised at fair value, based upon the nominal amount outstanding. Subsequent to initial recognition, they are recorded at amortised cost.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Going concern
The financial statements have been prepared on a going concern basis. The director has reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. The director has concluded that the company can continue to adopt the going concern basis in preparing the annual report and accounts.
(4) Critical accounting judgements and key sources of estimation uncertainty
The company makes a number of assessments which require judgement in preparing the accounts and can have a significant effect upon the financial statements. However due to the straight forward nature of the company's business, management does not believe that there are any judgements that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. However due to the straight forward nature of the company's business, management does not believe that there are any estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
(5) Employees
During the year, the average number of employees including director was 1 (2024 : 1).
(6) Debtors
Amounts falling due within one year
| 2025 |  | 2024
| £ |  | £
Other debtors | 5,959 |  | 5,959
| 5,959 |  | 5,959
(7) Creditors: Amounts falling due within one year
| 2025 |  | 2024
| £ |  | £
Other taxes and social security | 9,922 |  | 9,822
Other creditors | 58,151 |  | 41,255
Accruals and deferred income | 315 |  | 300
| 68,388 |  | 51,377
(8) Share capital and reserves
Alloted, called up and fully paid: | 2025 |  | 2024
| £ |  | £
1 (2024 : 1) Ordinary of £ 1.00 each | 1 |  | 1
| 1 |  | 1
Ordinary shares hold equal voting rights.
Retained earnings |  |  | 2025
|  |  | £
At 1 August 2024 |  |  | (44,139)
Loss of the year |  |  | (18,123)
At 31 July 2025 |  |  | (62,262)