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Company Registration No. 5996452 (England and Wales)
Le Petit Four Limited Unaudited accounts for the year ended 31 December 2025
Le Petit Four Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Le Petit Four Limited Company Information for the year ended 31 December 2025
Directors
Mrs M Abdou Mr M J Abdou
Company Number
5996452 (England and Wales)
Registered Office
Pantygwydr Hotel Oxford Street Swansea SA1 3JA Wales
Accountants
Hurleys Accounting Limited 201 Underhill Road East Dulwich London Dyfed SE22 0PD
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Le Petit Four Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
100,000 
100,000 
Tangible assets
5
364,928 
364,928 
464,928 
464,928 
Current assets
Inventories
8,000 
8,000 
Cash at bank and in hand
19,183 
10,306 
27,183 
18,306 
Creditors: amounts falling due within one year
6
(20,843)
(27,317)
Net current assets/(liabilities)
6,340 
(9,011)
Total assets less current liabilities
471,268 
455,917 
Creditors: amounts falling due after more than one year
7
(294,104)
(308,510)
Net assets
177,164 
147,407 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
200,000 
200,000 
Profit and loss account
(22,936)
(52,693)
Shareholders' funds
177,164 
147,407 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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 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 of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by
Mrs M Abdou Director Company Registration No. 5996452
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Le Petit Four Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Le Petit Four Limited is a private company, limited by shares, registered in England and Wales, registration number 5996452. The registered office is Pantygwydr Hotel, Oxford Street, Swansea, SA1 3JA, Wales.
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:
Motor vehicles
25
Fixtures & fittings
20
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2025
100,000 
At 31 December 2025
100,000 
Amortisation
At 1 January 2025
- 
At 31 December 2025
- 
Net book value
At 31 December 2025
100,000 
At 31 December 2024
100,000 
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Le Petit Four Limited Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
364,928 
101,424 
466,352 
At 31 December 2025
364,928 
101,424 
466,352 
Depreciation
At 1 January 2025
- 
101,424 
101,424 
At 31 December 2025
- 
101,424 
101,424 
Net book value
At 31 December 2025
364,928 
- 
364,928 
At 31 December 2024
364,928 
- 
364,928 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
8,074 
13,356 
Trade creditors
2,656 
1,971 
Taxes and social security
7,847 
9,724 
Accruals
2,266 
2,266 
20,843 
27,317 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
36,415 
52,037 
Other creditors
257,689 
256,473 
294,104 
308,510 
Unsecured loan from directors was £256,473
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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