L'E Marquis Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 9772447

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,725		6,014
Tangible Assets	5		383,849		382,736

			387,574		388,750
CURRENT ASSETS
Stocks	6	112		-
Debtors	7	1,131,109		538,202
Cash at bank and in hand		50,068		28,463

		1,181,289		566,665
Creditors: Amounts Falling Due Within One Year	8	(1,410,797 )		(800,337 )

NET CURRENT ASSETS (LIABILITIES)			(229,508 )		(233,672 )

TOTAL ASSETS LESS CURRENT LIABILITIES			158,066		155,078

NET ASSETS			158,066		155,078

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			158,065		155,077

SHAREHOLDERS' FUNDS			158,066		155,078

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L'E Marquis Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Edward Marquis

Director

27/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

L'E Marquis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9772447 . The registered office is 13A Chiltern Court, Asheridge Road, Chesham, HP5 2PX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will follow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taes.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are Website Development It is amortised to the profit and loss account over its estimated economic life of ten years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No Depreciation
Plant & Machinery	25% per annum
Fixtures & Fittings	10% per annum
Computer Equipment	25% per annum

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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L'E Marquis Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2025	49,206

As at 31 December 2025	49,206

Amortisation
As at 1 January 2025	43,192
Provided during the period	2,289

As at 31 December 2025	45,481

Net Book Value
As at 31 December 2025	3,725

As at 1 January 2025	6,014

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	375,000	4,948	14,804	2,788	397,540
Additions	-	1,244	1,878	-	3,122

As at 31 December 2025	375,000	6,192	16,682	2,788	400,662

Depreciation
As at 1 January 2025	-	4,948	7,098	2,758	14,804
Provided during the period	-	311	1,668	30	2,009

As at 31 December 2025	-	5,259	8,766	2,788	16,813

Net Book Value
As at 31 December 2025	375,000	933	7,916	-	383,849

As at 1 January 2025	375,000	-	7,706	30	382,736

6. Stocks

	2025	2024
	£	£
Stock	112	-

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L'E Marquis Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	888,799	403,158
Prepayments and accrued income	237,275	133,165
VAT	5,035	1,879

	1,131,109	538,202

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	15,812	5,453
Corporation tax	1,066	7,854
Other taxes and social security	600	1,171
Other creditors	1,227,197	542,511
Accruals and deferred income	20,364	1,751
Director's loan account	145,758	241,597

	1,410,797	800,337

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

At the year end the company owed the Director, £145,758 (2024 £241,597). The loan is interest free and repayable on demand.

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