REGISTERED NUMBER: 01761971 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Le Mark Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Gibbons

Mrs L I Gibbons

Mr M S Gibbons

Mr N L Baldock

SECRETARY:

Mrs L I Gibbons

REGISTERED OFFICE:

Houghton Hill Industries

Houghton

Cambridgeshire

PE28 2DH

REGISTERED NUMBER:

01761971 (England and Wales)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

St George's House

George Street

Huntingdon

Cambridgeshire

PE29 3GH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

117,470

193,349

117,470

193,349

CURRENT ASSETS

Stocks

1,353,795

1,604,732

Debtors

6

848,112

725,359

Cash at bank and in hand

388,012

1,411,561

2,589,919

3,741,652

CREDITORS

Amounts falling due within one year

7

721,599

1,689,353

NET CURRENT ASSETS

1,868,320

2,052,299

TOTAL ASSETS LESS CURRENT LIABILITIES

1,985,790

2,245,648

CREDITORS

Amounts falling due after more than one year

8

(16,056

)

(27,991

)

PROVISIONS FOR LIABILITIES

(10,414

)

(26,215

)

NET ASSETS

1,959,320

2,191,442

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,958,320

2,190,442

SHAREHOLDERS' FUNDS

1,959,320

2,191,442

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

Mrs L I Gibbons - Director

1.	STATUTORY INFORMATION

Le Mark Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, has been amortised in full over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write each asset off over its estimated useful life.

Plant and machinery etc - 25% on cost and 20% on cost.

All low value assets capitalised are fully depreciated in year of addition.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2024 - 47 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

176,694

AMORTISATION

At 1 October 2024

and 30 September 2025

176,694

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

608,187

DEPRECIATION

At 1 October 2024

414,838

Charge for year

75,879

At 30 September 2025

490,717

NET BOOK VALUE

At 30 September 2025

117,470

At 30 September 2024

193,349

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 October 2024

28,995

Transfer to ownership

(28,995

)

At 30 September 2025

-

DEPRECIATION

At 1 October 2024

20,237

Transfer to ownership

(20,237

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

8,758

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

714,760

641,908

Other debtors

133,352

83,451

848,112

725,359

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,515

679,981

Hire purchase contracts (see note 9)

-

10,636

Trade creditors

241,234

450,101

Taxation and social security

203,609

360,229

Other creditors

262,241

188,406

721,599

1,689,353

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

16,056

27,991

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

-

10,636

Non-cancellable

operating leases

2025

2024

£

£

Within one year

203,842

153,961

Between one and five years

902,995

202,713

1,106,837

356,674

10.	RELATED PARTY DISCLOSURES

During the year, the company paid £339,500 to a connected company in relation to services received.