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Registered number: 03901664
LA ROCHEFOUCAULD & SONS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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LA ROCHEFOUCAULD & SONS LIMITED
CONTENTS
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Notes to the Financial Statements
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LA ROCHEFOUCAULD & SONS LIMITED
REGISTERED NUMBER: 03901664
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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LA ROCHEFOUCAULD & SONS LIMITED
REGISTERED NUMBER: 03901664
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The directors consider 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 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 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:
The notes on pages 3 to 6 form part of these financial statements.
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LA ROCHEFOUCAULD & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The company provides investment advisory services. The company is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Eighth Floor, 6 New Street Square, London, EC4A 3AQ.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Rerporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The financial statements have been prepared on a going concern basis.
The company was de-registered with the Financial Conduct Authority on 22 December 2025 and ceased trading on 23 December 2025. The directors intend to wind down the company’s operations and the company is expected to become dormant, although potential opportunities for recommencement of activities will be considered.
The directors and shareholder have confirmed that they will provide such financial support as is necessary for the company for meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing the financial statements of the company.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Interest income is recognised in profit or loss using the effective interest method.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
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LA ROCHEFOUCAULD & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
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.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
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The average monthly number of employees, including directors, during the year was 2 (2024 - 1).
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LA ROCHEFOUCAULD & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Prepayments and accrued income
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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Allotted, called up and fully paid
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100,000 (2024 - 100,000) Ordinary shares of £1.00 each
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LA ROCHEFOUCAULD & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Transactions with directors
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During the year the company advanced an amount of £121,041 (2024 - £90,045) to the director, X de La Rochefoucauld. £136,681 (2024 - £105,392) was repaid . At the balance sheet date the company owed the director £8,955 (2024 - the director owed the company £6,686).
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Related party transactions
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Included within turnover is £71,902 (2024 - £134,689) in respect of investment advisory services provided to The Labrador Limited Partnership which are invoiced to its general partner, Lancelot Limited. These entities are under common control. The total amount due from Lancelot Limited at 31 December 2025 was £Nil (2024 - £95,457) consisting of £Nil (2024 - £74,753) included in accrued income and £Nil (2024 - £20,704) included within trade debtors. The amounts due are unsecured, interest free and repayable on demand.
During the year, the company was recharged costs of £14,175 (2024 - £18,900) by An Avel Braz Energies Limited, a company in which the director has control. At the balance sheet date the company was owed £17,010 by An Avel Braz Energies Limited (2024 - owed to £17,010).
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