Registered number: OC454710
Annual report and unaudited financial statements
for the period ended 30 November 2025
for
La Maison Layli Llp
Pages for filing with the Registrar
Registered number: OC454710
La Maison Layli Llp
Balance sheet
as at 30 November 2025
£ £
Current assets
Stocks 4,585
Debtors 128,990
Cash at bank and in hand 11,437
145,012
Creditors: amounts falling due within one year
(15,454)
Net current assets 129,558
NET ASSETS ATTRIBUTABLE TO MEMBERS
129,558
Represented by:
Loans and other debts due to members
Members' capital classified as a liability 108,774
108,774
Members' other interests
Members' capital classified as equity 20,784
20,784
129,558
Members' total interests
Loans and other debts due to members 108,774
Members' other interests 20,784
129,558
The LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs for the period ended 30 November 2025.
The members acknowledge their responsibilities to comply with the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 in respect to accounting records and the preparation of financial statements.
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Registered number: OC454710
La Maison Layli Llp
Balance sheet - continued
as at 30 November 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the members and authorised for issue on 5 October 2026 and signed on their behalf by:
Mr Y Chih, Designated Member
5 October 2026
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La Maison Layli Llp
Notes to the financial statements
for the period ended 30 November 2025
1 General information
La Maison Layli Llp is a limited liability partnership registered in England and Wales. Its registered number is OC454710. Its registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships and the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The financial statements have been prepared under the historic cost convention.
Adoption of the 2024 periodic review and 2026 LLP SORP
La Maison Layli Llp has early adopted the amendments arising from the 2024 periodic review - as interpreted by the 2026 LLP SORP - applicable to the standard referenced in the basis of preparation statement.
These amendments mandate changes to various accounting policies and expand the required disclosures. The amendments are applied retrospectively, in accordance with paragraph 10.12 of the standard, with such exceptions and transitional arrangements as specified in paragraphs 1.40 to 1.68.
Going concern
In preparing these financial statements, the members have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the LLP’s ability to continue as a going concern. In making this assessment, the members take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The members consider that the LLP has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is recognised from sales when a performance obligation under a valid contract with a customer has been satisfied at the transaction price allocated to that obligation. Transaction prices so recognised exclude Value Added Tax and any other sales taxes.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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La Maison Layli Llp
Notes to the financial statements - continued
for the period ended 30 November 2025
2 Accounting policies - continued
Members' transactions with the LLP
Members’ participation rights and their transactions with the LLP are accounted for in accordance with FRS 102 and the Statement of Recommended Practice "Accounting by Limited Liability Partnerships". Capital introduced by members is classified as equity; members have no entitlement to a return of capital other than on retirement from the LLP. Profits are divided between the members at the end of each financial period in accordance with the agreed profit-sharing ratio. Once allocated, profits are credited to members’ current accounts and shown within loans and other debts due to members until paid. Amounts drawn by a member in excess of their allocated profit share are shown as amounts due from members within debtors. No remuneration is paid to members under employment contracts and no interest is paid on members’ capital.
3 Average number of employees
During the period the average number of employees was Nil.
4 Related party transactions
During the period the LLP advanced €54,498 (£48,109) to LAYLI UAE, a business controlled by the members which has since ceased trading. No repayments were received and the balance of £48,109 is included in debtors at 30 November 2025. Mr Y Chih, a designated member, drew £74,242 during the period. No amounts were due from members at the period end. Members’ capital of £20,784 was introduced during the period, being balances held in the LLP’s accounts at incorporation.



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