ACCOUNTS - Final Accounts preparation

Registered number: 14284851

LOUIS LOUIS LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

LOUIS LOUIS LTD

REGISTERED NUMBER: 14284851

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		861		-
			861		-
Current assets
Debtors: amounts falling due within one year	5	1,799		15,714
Cash at bank	6	35,616		88,079
		37,415		103,793
Creditors: amounts falling due within one year	7	(8,996)		(32,602)
Net current assets			28,419		71,191
Total assets less current liabilities			29,280		71,191
Provisions for liabilities
Deferred tax	8	(164)		-
			(164)		-
Net assets			29,116		71,191

Capital and reserves
Called up share capital	9	1	1
Profit and loss account		29,115	71,190
		29,116	71,191

LOUIS LOUIS LTD

REGISTERED NUMBER: 14284851

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 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 profit and loss account 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 by:

O Losse

Director

Date: 12 August 2026

The notes on pages 3 to 7 form part of these financial statements.

LOUIS LOUIS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Louis Louis Ltd is a private company, limited by shares, registered in England and Wales, registration number 14284851. The registered office address is Bowyer House Mill Row, Flat 22, London, N1 5RR.

The principal activity of the company continued to be that of educational support services.

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 Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses that relate to borrowings and cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from educational support services are recognised when it is probable the company will receive the rights to the consideration due under the contract.

LOUIS LOUIS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

25%

straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

LOUIS LOUIS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, other creditors and loans with related parties.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost
	Additions	1,091
	At 31 December 2025	1,091
	Depreciation
	Charge for the year	230
	At 31 December 2025	230
	Net book value
	At 31 December 2025	861
	At 31 December 2024	-

LOUIS LOUIS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	-	3,325
Other debtors	1,592	9,711
Prepayments and accrued income	207	2,678
	1,799	15,714

6.	Cash
		2025	2024
		£	£

	Cash at bank	35,616	88,079

7.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Corporation tax	4,179	21,785
Other taxation and social security	-	3,767
Accruals	4,817	7,050
	8,996	32,602

LOUIS LOUIS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8.	Deferred taxation

		2025
		£

	Charged to profit or loss	164
	At end of year	164

The deferred taxation balance is made up as follows:
	2025	2024
	£	£

Fixed asset timing differences

164

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

10.	Transactions with the director
	As at the year end, the director owed £614 (2024 - £9,712) to the company. The loan is unsecured, interest free and repayable on demand. During the year, dividends of £59,952 (2024 - £25,000) were paid to the director.