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Company registration number: 15259956 (England & Wales)
 
LAKEH’S LTD Unaudited financial statements For the year ended 30 November 2025
LAKEH’S LTDCompany No. 15259956
Unaudited financial statements for the year ended 30 November 2025
 
CONTENTS
 
Company information3
Directors' report4
Accountants' report5
Balance sheet6
Notes7-9
LAKEH’S LTDCompany No. 15259956
Company information for the year ended 30 November 2025
 
DirectorsD.A. Davidson-Giwa
 
Company number15259956 (England & Wales)
 
Registered office8 Brent Close Dartford DA2 6DB
 
AccountantELAN SAVONT LLP
CHARTERD ACCOUNTANTS Waterloo London SE1 5LP
LAKEH’S LTDCompany No. 15259956
Director's Report for the year ended 30 November 2025
 
The director presents their report and the financial statements for the year ended 30 November 2025.
 
Principal Activity
 
The principal activity of the company during the  period under review were those of hospital activities and other human health activities. The company operates a private healthcare consultancy specialising in the provision of nurse-led clinical procedures, specialist health assessments, and advisory services, utilizing rented clinical and day-hospital facilities.
 
Director
 
D.A. Davidson-Giwa
 
Statement of directors' responsibilities
 
The director is responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the director to prepare accounts for each financial year. Under that law, the director has elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the director is required to: • select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
 
Signed by
 
_________________________________________________________
 
D.A. Davidson-Giwa
Director
 
Approved on 30 August 2026
LAKEH’S LTDCompany No. 15259956
Accountants' report for the year ended 30 November 2025
 
Chartered Accountants' report to the director on the preparation of the unaudited financial statements of LAKEH’S LTD for year ended 30 November 2025
 
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LAKEH’S LTD for year ended 30 November 2025 as set out on pages 6-9 from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in Ireland (CAI-Chartered Accountants Ireland), we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie./CAI membershandbook. This report is made solely to the director of LAKEH’S LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of LAKEH’S LTD and state those matters that we have agreed to state to the director of LAKEH’S LTD, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LAKEH’S LTD and its director as a body for our work or for this report. It is your duty to ensure that LAKEH’S LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of LAKEH’S LTD. You consider that LAKEH’S LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of LAKEH’S LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. ELAN SAVONT LLP CHARTERD ACCOUNTANTS Waterloo London SE1 5LP
30 August 2026
LAKEH’S LTDCompany No. 15259956
Balance sheet as at 30 November 2025
20252024
Note££
Fixed assets
Tangible assets42,5603,200
2,5603,200
Current assets
Debtors54121,973
Cash at bank and in hand4664,567
8786,540
Creditors: amounts falling due within one year6(2,589)(6,030)
Net current (liabilities)/assets(1,711)510
Total assets less current liabilities8493,710
Net assets8493,710
Capital and reserves
Called up share capital11
Profit and loss account8483,709
Shareholders' funds8493,710
 
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
 
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
These accounts have been prepared and delivered 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.
 
These accounts were approved and signed by the director on 30 August 2026 __________________________________________________ D.A. Davidson-Giwa
LAKEH’S LTDCompany No. 15259956
Notes to the accounts
 
1 Statutory information
 
The company is a private company, limited by shares and is registered in England & Wales. The address of the registered office is 8 Brent Close, Dartford, DA2 6DB.
 
2 Accounting policies
 
2.1 Basis of preparation
 
The accounts have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities and the Companies Act 2006.
 
2.2 Going concern disclosure
 
There are material uncertainties related to events or conditions that may cast significant doubt about the company’s ability to continue as a going concern but the going concern basis remains appropriate.
 
2.3 Significant judgements and estimations
 
In the application of the company accounting policies, which are described in note 2, the directors are required to make judgements, estimates, and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Critical Accounting Judgements:  Revenue Recognition: Principal versus Agent Assessment The company provides nurse-led clinical procedures and specialist health assessments utilizing rented day-hospital facilities. In determining whether revenue should be recognised on a gross or net basis under FRS 102 Section 23, the directors evaluate whether the company acts as a principal or an agent.  The directors have judged that the company acts as a principal because it retains primary responsibility for fulfilling the healthcare service, maintains clinical control over the nurse-led procedures, and retains final pricing discretion. Consequently, revenue is recognised on a gross basis, and the costs of renting external clinical facilities are presented within administrative or operating expenses. Key Sources of Estimation Uncertainty: Measurement of Stage of Completion for Specialist Health Assessments  For specialist health assessments and advisory services that are ongoing at the balance sheet date, revenue is recognised by reference to the stage of completion under FRS 102 Paragraph 23.14.  This requires the directors to estimate the proportion of services performed to date as a percentage of the total services to be performed. This estimate relies on tracking clinical hours delivered and milestones reached. A minor variation in the estimated remaining effort could lead to a adjustment in the accrued income or deferred revenue balances at the year-end.  
LAKEH’S LTDCompany No. 15259956
Notes to the accounts
2 Accounting policies
 
2.4 Turnover
 
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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. Turnover represents net invoiced sales of advisory and healthcare consultancy services, excluding value-added tax. The main services that the Company provides to its customers are as follows: • Advisory Services: Revenue is recognised in the period in which the service is rendered, based on the stage of completion of the contract. • Healthcare consultancy: Revenue is recognised at the point the treatment is delivered to the patient and the performance obligation is satisfied.  
 
2.5 Tangible fixed assets
 
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided to write down the cost of tangible fixed assets, on a straight line basis, to their residual values over their estimated useful lives as follows:  
Plant and machinery20%
Computers33%
 
2.6 Stocks and work in progress
 
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion. For clinical treatments, stock consists of medical supplies and consumables. Net realisable value is based on the estimated selling price of the clinical service the supplies are used in, less any further costs expected to be incurred to completion and disposal.
 
3 Average number of employees
 
The average number of employees during the year was: 1 (2024: 1).
LAKEH’S LTDCompany No. 15259956
Notes to the accounts
 
4 Tangible Assets
 
Plant and machineryTotal
££
Cost or valuation
As at 1 December 20244,0004,000
As at 30 November 20254,0004,000
Depreciation
As at 1 December 2024800800
Charged in year640640
As at 30 November 20251,4401,440
Net book value
As at 30 November 20252,5602,560
As at 1 December 20243,2003,200
 
20252024
££
 
5 Debtors
20252024
££
Trade debtors4121,273
Accrued income and prepayments-700
4121,973
 
6 Creditors: amounts falling due within one year
20252024
££
Trade creditors741700
Corporation Tax payable-(365)
Loans from directors7122,660
Other creditors182118
Accruals and deferred income9542,917
2,5896,030
 
7 Guarantees
 
Guarantees and Financial Commitments • Going Concern Contingency: The company is reliant upon the financial support of its sole director. D.A. Davidson-Giwa has provided a written undertaking not to recall the credit Director's Loan Account balance for a period of at least 12 months from the date of approval of these accounts. • Lease Commitments: The company has capitalised ongoing minimum commitments under non-cancellable operating and finance lease structures for medical equipment due within 1 year.