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Company Registration No. 13685676 (England and Wales)
LE VIET LTD Unaudited accounts for the year ended 31 October 2025
LE VIET LTD Unaudited accounts Contents
Page
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LE VIET LTD Company Information for the year ended 31 October 2025
Director
Hong Hor
Company Number
13685676 (England and Wales)
Registered Office
BLOCK A PARLIAMENT SQUARE GREENLAND STREET LIVERPOOL MERSEYSIDE L1 0BS
Accountants
Clear Start Accountants Ltd Suite 2, 5th Floor, Universal Square Devonshire Street North Manchester M12 6JH
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LE VIET LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,962 
53,991 
Current assets
Debtors
965 
7,859 
Cash at bank and in hand
6,182 
621 
7,147 
8,480 
Creditors: amounts falling due within one year
(112,891)
(2,160)
Net current (liabilities)/assets
(105,744)
6,320 
Total assets less current liabilities
(67,782)
60,311 
Creditors: amounts falling due after more than one year
- 
(93,517)
Net liabilities
(67,782)
(33,206)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(67,783)
(33,207)
Shareholders' funds
(67,782)
(33,206)
For the year ending 31 October 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 her 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 21 April 2026 and were signed on its behalf by
Hong Hor Director Company Registration No. 13685676
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LE VIET LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
LE VIET LTD is a private company, limited by shares, registered in England and Wales, registration number 13685676. The registered office is BLOCK A PARLIAMENT SQUARE, GREENLAND STREET, LIVERPOOL, MERSEYSIDE, L1 0BS.
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.
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:
Plant & machinery
4 Years
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 November 2024
59,265 
Additions
140 
At 31 October 2025
59,405 
Depreciation
At 1 November 2024
5,274 
Charge for the year
16,169 
At 31 October 2025
21,443 
Net book value
At 31 October 2025
37,962 
At 31 October 2024
53,991 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
7,859 
Accrued income and prepayments
965 
- 
965 
7,859 
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LE VIET LTD Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,412 
- 
Trade creditors
- 
2,160 
Loans from directors
106,734 
- 
Accruals
4,745 
- 
112,891 
2,160 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Non-equity preference shares
- 
93,517 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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