Company No: 12062084 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

T Riboud-Seydoux

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

12062084 (England and Wales)

	Note	2025		2024
		£		£
Current assets
Debtors	3	1,566,588		476,353
Cash at bank and in hand		535,052		157,539
		2,101,640		633,892
Creditors: amounts falling due within one year	4	( 1,674,605)		( 478,295)
Net current assets		427,035		155,597
Total assets less current liabilities		427,035		155,597
Net assets		427,035		155,597
Capital and reserves
Called-up share capital		100		100
Profit and loss account		426,935		155,497
Total shareholder's funds		427,035		155,597

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Lepercq UK Limited (registered number: 12062084) were approved and authorised for issue by the Director on 30 April 2026. They were signed on its behalf by:

T Riboud-Seydoux Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Lepercq UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 22 Chancery Lane, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for management services provided in the normal course of company's activities, and is shown net of VAT.

Turnover for management services provided but not yet invoiced are recognised in the period in which the services were provided. The amounts are recognised within accrued income.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	3		2

3. Debtors

	2025		2024
	£		£
Trade debtors	756,535		0
Prepayments and accrued income	797,012		463,859
VAT recoverable	3,560		3,013
Other debtors	9,481		9,481
	1,566,588		476,353

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	274		0
Amounts owed to group undertakings	654,564		299,900
Taxation and social security	90,270		9,589
Other creditors	929,497		168,806
	1,674,605		478,295

5. Financial commitments

Commitments

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	5,082		4,620