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REGISTERED NUMBER: 15848365 (England and Wales)

Le'Surf Chris Limited

Unaudited Financial Statements

for the Period 19 July 2024 to 31 July 2025

| Le'Surf Chris Limited (Registered number: 15848365) |

Contents of the Financial Statements

for the Period 19 July 2024 to 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Le'Surf Chris Limited |

Company Information

for the Period 19 July 2024 to 31 July 2025

| Director: | C J Le' Surf

| Registered office: | 11 Peets Bridge Drive

| St Helens

| Merseyside

| WA9 5AQ

| Registered number: | 15848365 (England and Wales)

| Accountants: | Leach Briely

| Craven House

| 32 Lee Lane

| Horwich

| Bolton

| Greater Manchester

| BL6 7BY

| Le'Surf Chris Limited (Registered number: 15848365) |

Statement of Financial Position

31 July 2025

| Notes | £ | £ |

| Fixed assets

| Intangible assets | 4 | 5,850 |  |

| Tangible assets | 5 | 54,605 |  |

60,455 |  |

| Current assets

| Stocks | 49,500 |  |  |

| Debtors | 6 | 126,243 |  |  |

| Cash at bank and in hand | 51,023 |  |  |

226,766 |  |

| Creditors

| Amounts falling due within one year | 7 | 160,048 |  |

| Net current assets | 66,718 |  |

| Total assets less current liabilities | 127,173 |  |

| Creditors

| Amounts falling due after more than one year | 8 | (93,316 | ) |

| Provisions for liabilities | 9 | (13,652 | ) |

| Net assets | 20,205 |  |

| Le'Surf Chris Limited (Registered number: 15848365) |

Statement of Financial Position - continued

31 July 2025

| Notes | £ | £ |

| Capital and reserves

| Called up share capital | 10 | 1 |  |

| Retained earnings | 20,204 |  |

| Shareholders' funds | 20,205 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 April 2026 and were signed by:

C J Le' Surf - Director

| Le'Surf Chris Limited (Registered number: 15848365) |

Notes to the Financial Statements

for the Period 19 July 2024 to 31 July 2025

1. | Statutory information

| Le'Surf Chris Limited 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 and value added tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Franchise fee are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

| Stocks

| Stocks are valued at estimated cost.

| Financial instruments

| The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

| Taxation

| The taxation expense represents the aggregate amount of current tax recognised in the reporting period . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current period.

| Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Le'Surf Chris Limited (Registered number: 15848365) |

Notes to the Financial Statements - continued

for the Period 19 July 2024 to 31 July 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period end and that are expected to apply to the reversal of the timing difference.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | Employees and directors

| The average number of employees during the period was 1 .

4. | Intangible fixed assets

| Franchise

| fee

£ |

| Cost

| Additions | 6,000 |  |

| At 31 July 2025 | 6,000 |  |

| Amortisation

| Amortisation for period | 150 |  |

| At 31 July 2025 | 150 |  |

| Net book value

| At 31 July 2025 | 5,850 |  |

| Le'Surf Chris Limited (Registered number: 15848365) |

Notes to the Financial Statements - continued

for the Period 19 July 2024 to 31 July 2025

5. | Tangible fixed assets

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| Additions | 1,750 |  | 56,473 |  | 58,223 |  |

| At 31 July 2025 | 1,750 |  | 56,473 |  | 58,223 |  |

| Depreciation

| Charge for period | 88 |  | 3,530 |  | 3,618 |  |

| At 31 July 2025 | 88 |  | 3,530 |  | 3,618 |  |

| Net book value

| At 31 July 2025 | 1,662 |  | 52,943 |  | 54,605 |  |

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

£ |

| Trade debtors | 108,917 |  |

| Other debtors | 17,326 |  |

126,243 |  |

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

£ |

| Hire purchase contracts | 14,118 |  |

| Trade creditors | 16,556 |  |

| Taxation and social security | 1,157 |  |

| Other creditors | 128,217 |  |

160,048 |  |

8. | Creditors: amounts falling due after more than one year |

£ |

| Hire purchase contracts | 40,002 |  |

| Other creditors | 53,314 |  |

93,316 |  |

| Le'Surf Chris Limited (Registered number: 15848365) |

Notes to the Financial Statements - continued

for the Period 19 July 2024 to 31 July 2025

8. | Creditors: amounts falling due after more than one year - continued

£ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 17,771 |  |

9. | Provisions for liabilities

£ |

| Deferred tax | 13,652 |  |

| Deferred |

| tax |

£ |

| Charge to Statement of Income and Retained Earnings during period | 13,652 |  |

| Balance at 31 July 2025 | 13,652 |  |

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1 | Ordinary | 1 | 1 |  |