ACCOUNTS - Final Accounts preparation

Registered number: 16069338

LAFITTE STOPPERS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

LAFITTE STOPPERS LTD

REGISTERED NUMBER: 16069338

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	9,896
		9,896
Creditors: amounts falling due within one year		(160,906)
Net current (liabilities)/assets			(151,010)
Total assets less current liabilities			(151,010)

Net (liabilities)/assets			(151,010)

Capital and reserves
Called up share capital			1,000
Profit and loss account			(152,010)
			(151,010)

The members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 August 2026.

Francois-Marie LAFITTE	Jean-Baptiste LAFITTE
Director	Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

LAFITTE STOPPERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

The company was incorporated in England & Wales on 8 November 2024 as a private limited company by shares. Its Registered Office is at 2nd floor, 19 Margaret Street, London W1W 8RR. It started its operations on the same date.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 101 'Reduced Disclosure Framework' and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 101 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

Given that the directors have obtained undertakings from the corporate shareholder in that they will support the company in the foreseeable future if it fails to meet its liabilities and commitments, the directors have decided to prepare these financial statements on the going concern basis.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Creditors

Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Creditors are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method.

Page 2

LAFITTE STOPPERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including the directors, during the period was as follows:

			Period ended 31 December
			2025
			No.

		Directors	2
		Staff	1

			3

Debtors

					2025
					£


	Other debtors	8,626
	Called up share capital not paid	1,000
	Prepayments and accrued income	270
		9,896

5.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	148,280
	Other taxation and social security	5,609
	Other creditors	2,650
	Accruals and deferred income	4,367
		160,906

6.	Controlling party

The parent company is LAFITTE BARTOP SA, incorporated in Portugal. The ultimate controlling party and beneficial owner is Mr Francois-Marie LAFITTE, company director.

Page 3