By Lene C Limited - Filleted accounts

Registered number

05639611

By Lene C Limited

Filleted Accounts for the year ended

30 November 2025

By Lene C Limited
Registered number:		05639611
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		731			14,252

Current assets
Debtors	5	779			21,019
Cash at bank and in hand		13,800			6,958
		14,579			27,977

Creditors: amounts falling due within one year	6	(5,374)			(51,608)

Net current assets/(liabilities)			9,205			(23,631)

Net assets/(liabilities)			9,936			(9,379)

Capital and reserves
Called up share capital			200			200
Share premium			49,980			49,980
Profit and loss account			(40,244)			(59,559)

Shareholders' funds			9,936			(9,379)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L Collatz
Director
Approved by the board on 30 June 2026

By Lene C Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor vehicles	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Going concern

	The accounts have been prepared on the going concern basis assuming the continued support of its directors' and creditors.


3	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	2,112		52,620		54,732
	Disposals	(649)		-		(649)
	At 30 November 2025	1,463		52,620		54,083

	Depreciation
	At 1 December 2024	1,015		39,465		40,480
	Charge for the year	366		13,155		13,521
	On disposals	(649)		-		(649)
	At 30 November 2025	732		52,620		53,352

	Net book value
	At 30 November 2025	731		-		731
	At 30 November 2024	1,097		13,155		14,252


5	Debtors			2025		2024
£					£

	Directors loan			779		10,000
	Prepayments			-		1,237
	Other debtors			-		9,782
				779		21,019


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			-		24,470
	Trade creditors			338		1,104
	Taxation and social security costs			3,536		182
	Dividends payable			-		24,352
	Other creditors			1,500		1,500
				5,374		51,608


7	Transactions with the director

	As at 30 November 2025, the company had loaned the directors a total of £779 (2024: £10,000), which is included within debtors. The loan is unsecured, interest free, and has no fixed repayment date. During the year, the directors received dividends totalling £Nil (2024: £46,475).


8	Controlling party

	The ultimate controlling party is the director L Collatz who holds 55% of the share capital.


9	Other information

	By Lene C Limited is a private company limited by shares and incorporated in England. Its registered office is:
	10 Rojack Road
	London
	SE23 2DF