MAISON LEJABY UK LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 13621937

MAISON LEJABY UK LIMITED

Unaudited Financial Statements

31 December 2025

MAISON LEJABY UK LIMITED

Financial Statements

Year ended 31 December 2025

Contents	Page

Directors' report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

MAISON LEJABY UK LIMITED

Directors' Report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Directors

The directors who served the company during the year were as follows:

MR S. PODIONO
MR. X. MARTIN	(Appointed 23 September 2025)
MR T. LE GUENIC	(Resigned 19 May 2025)

Below are additional information regarding the appointment and resignation dates of directors after the year ended 31.12.2024: MR S PODIONO (Appointed on 19.05.2025) MR T LE GUENIC (Resigned on 19.05.2025)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 19 May 2026 and signed on behalf of the board by:

MR S. PODIONO

Director

Registered office:

C/O Browne Jacobson Llp 15th Floor

6 Bevis Marks

London

United Kingdom

EC3A 7BA

MAISON LEJABY UK LIMITED

Statement of Income and Retained Earnings

Year ended 31 December 2025

	2025	2024
Note	£	£
Turnover	417,823	252,292

Cost of sales	191,137	107,737
	---------	---------
Gross profit	226,686	144,555

Distribution costs	87,505	17,920
Administrative expenses	214,994	106,326
	---------	---------
Operating (loss)/profit	( 75,813)	20,309

Interest payable and similar expenses	7,350	–
	---------	---------
(Loss)/profit before taxation	( 83,163)	20,309

Tax on (loss)/profit	–	3,859
	--------	--------
(Loss)/profit for the financial year and total comprehensive income	( 83,163)	16,450
	--------	--------

Retained earnings at the start of the year	103,735	87,285
	---------	---------
Retained earnings at the end of the year	20,572	103,735
	---------	---------

All the activities of the company are from continuing operations.

MAISON LEJABY UK LIMITED

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Current assets

Stocks		85,066	–
Debtors	5	196,982	258,214
Cash at bank and in hand		49,163	6,297
		---------	---------
		331,211	264,511

Creditors: amounts falling due within one year	6	300,639	150,776
		---------	---------
Net current assets		30,572	113,735
		--------	---------
Total assets less current liabilities		30,572	113,735
		--------	---------
Net assets		30,572	113,735
		--------	---------

Capital and reserves

Called up share capital	8	10,000	10,000
Profit and loss account		20,572	103,735
		--------	---------
Shareholders funds		30,572	113,735
		--------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

MR S. PODIONO

Director

Company registration number: 13621937

MAISON LEJABY UK LIMITED

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is C/O Browne Jacobson Llp 15th Floor, 6 Bevis Marks, London, EC3A 7BA, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented. (d) Disclosures in respect of share-based payments have not been presented. (e) No disclosure has been given for the aggregate remuneration of key management personnel.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	170,994	258,214
Other debtors	25,988	–
	---------	---------
	196,982	258,214
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,476	4,656
Amounts owed to group undertakings and undertakings in which the company has a participating interest	64,383	111,142
Corporation tax	–	10,959
Social security and other taxes	10,486	23,169
Other creditors	221,294	850
	---------	---------
	300,639	150,776
	---------	---------

7. Financial instruments

Where reduced disclosures are applied, disclosures from the Companies Act 2006 still need to be made regarding the fair value of the instruments in each category and the changes in value recognised in profit and loss. Disclosures of the significant assumptions underlying the valuation models and techniques used, and extent and nature of derivative instruments are also required.

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 10 each	1,000	10,000	1,000	10,000
	-------	--------	-------	--------

9. Controlling party

The ultimate controlling parent company is LEJABY MAISON DE CREATION a company registered in France.