Lexcelera Limited - Filleted accounts

Registered number

06336368

Lexcelera Limited

Filleted Accounts

31 December 2025

Lexcelera Limited
Registered number:		06336368
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	181,839			124,563
Cash at bank and in hand		88,284			89,456
		270,123			214,019

Creditors: amounts falling due within one year	4	(71,271)			(22,200)

Net current assets			198,852			191,819

Net assets			198,852			191,819

Capital and reserves
Called up share capital			100			100
Profit and loss account			198,752			191,719

Shareholders' funds			198,852			191,819

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.




Henning Birger Hinz
Director
Approved by the board on 8 September 2026

Lexcelera Limited
Notes to the Accounts
for the year ended 31 December 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.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2025		2024
£			£

	Trade debtors	7,243		1,726
	Amounts owed by group undertakings and undertakings in which the company has a participating interest	174,325		122,750
	Vat recoverable	271		87
		181,839		124,563


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

	Trade creditors	1,941		1,523
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	-		8,281
	Taxation and social security costs	1,650		264
	Accruals	67,680		12,132
		71,271		22,200


5	Controlling party

	The company is controlled by its French parent company, Eurotexte S.A.S, which holds 100% of the issued share capital.


6	Other information

	Lexcelera Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Old Court Mews
	311 Chase Road
	London N14 6JS