REGISTERED NUMBER: 12409722 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Les Renardes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J Catton

SECRETARY:

Ms V Sands

REGISTERED OFFICE:

Eldo House

Kempson Way

Bury St Edmunds

Suffolk

IP32 7AR

REGISTERED NUMBER:

12409722 (England and Wales)

ACCOUNTANTS:

Knights Lowe Chartered Accountants

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

-

280,000

-

280,000

CURRENT ASSETS

Debtors

6

100

250

Cash at bank

-

3,335

100

3,585

CREDITORS

Amounts falling due within one year

7

-

87,377

NET CURRENT ASSETS/(LIABILITIES)

100

(83,792

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100

196,208

CREDITORS

Amounts falling due after more than one year

8

-

(164,457

)

PROVISIONS FOR LIABILITIES

-

(4,712

)

NET ASSETS

100

27,039

CAPITAL AND RESERVES

Called up share capital

10

100

100

Fair value reserve

11

-

14,134

Retained earnings

-

12,805

SHAREHOLDERS' FUNDS

100

27,039

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 May 2026 and were signed by:

Mrs J Catton - Director

1.	STATUTORY INFORMATION

Les Renardes 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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, value added tax and other sales taxes.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

665

DEPRECIATION

At 1 April 2025

and 31 March 2026

665

NET BOOK VALUE

At 31 March 2026

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

280,000

Disposals

(280,000

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

280,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

100

250

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

3,044

Taxation and social security

-

1,428

Other creditors

-

82,905

-

87,377

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

164,457

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

-

167,501

The mortgage loan was secured on the freehold investment property and was repayable by February 2032. As a result of the sale of the freehold investment property in July 2025, the mortgage loan was redeemed early in full and is no longer outstanding.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

11.

RESERVES

Fair

value

reserve

£

At 1 April 2025

14,134

Sale of Investment Property

(14,134

)

At 31 March 2026

-

12.	RELATED PARTY DISCLOSURES

The company was owed £60 by the director (2025 £70,952 owed to the director) at the balance sheet date. During the year advances of £233,537 and repayments of £304,549 were made. The loan is interest free, unsecured and repayable on demand.