Le Coq Noir Ltd - Filleted accounts

Registered number

09670496

Le Coq Noir Ltd

Filleted Accounts

31 December 2025

Le Coq Noir Ltd
Registered number:		09670496
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	140,056			(18,723)
Cash at bank and in hand		1,202			148,730
		141,258			130,007

Creditors: amounts falling due within one year	4	(6,700)			(18,195)

Net current assets			134,558			111,812

Net assets			134,558			111,812

Capital and reserves
Called up share capital			100			100
Profit and loss account			134,458			111,712

Shareholder's funds			134,558			111,812

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Archie Evans
Director
Approved by the board on 11 September 2026

Le Coq Noir Ltd
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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), 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.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Debtors		2025		2024
£				£

	Trade debtors		140,056		(18,723)


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

	Trade creditors		-		6,910
	Taxation and social security costs		5,650		11,285
	Other creditors		1,050		-
			6,700		18,195


5	Other information

	Le Coq Noir Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Fifth Floor
	167-169 Great Portland Street
	London
	W1W 5PF