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REGISTERED NUMBER: 11679135 (England and Wales)




























Unaudited Financial Statements

for the Year Ended 30 November 2022

for

Cordon Blue Ltd

Cordon Blue Ltd (Registered number: 11679135)






Contents of the Financial Statements
for the Year Ended 30 November 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cordon Blue Ltd

Company Information
for the Year Ended 30 November 2022







DIRECTORS: Mr Graham Corser
Mr Iain Gerard Donnelly





REGISTERED OFFICE: Hazlemere
70 Chorley New Road
Bolton
BL1 4BY





REGISTERED NUMBER: 11679135 (England and Wales)





ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY

Cordon Blue Ltd (Registered number: 11679135)

Balance Sheet
30 November 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 59,349 69,458

CURRENT ASSETS
Stocks 5,000 17,500
Debtors 5 182,115 71,093
Cash at bank and in hand 62,749 108,613
249,864 197,206
CREDITORS
Amounts falling due within one year 6 144,034 133,687
NET CURRENT ASSETS 105,830 63,519
TOTAL ASSETS LESS CURRENT
LIABILITIES

165,179

132,977

CREDITORS
Amounts falling due after more than one
year

7

(69,736

)

(89,729

)

PROVISIONS FOR LIABILITIES 8 (11,594 ) (13,197 )
NET ASSETS 83,849 30,051

CAPITAL AND RESERVES
Called up share capital 9 123 123
Retained earnings 83,726 29,928
SHAREHOLDERS' FUNDS 83,849 30,051

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 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.

Cordon Blue Ltd (Registered number: 11679135)

Balance Sheet - continued
30 November 2022


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 19 October 2023 and were signed on its behalf by:





Mr Iain Gerard Donnelly - Director


Cordon Blue Ltd (Registered number: 11679135)

Notes to the Financial Statements
for the Year Ended 30 November 2022

1. STATUTORY INFORMATION

Cordon Blue 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Computer equipment - 25% on reducing balance

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.

Hire purchase and leasing commitments
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.

Cordon Blue Ltd (Registered number: 11679135)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2022

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2021 - 16 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 December 2021
and 30 November 2022 16,716 57,136 7,707 81,559
DEPRECIATION
At 1 December 2021 - 9,654 2,447 12,101
Charge for year 1,672 7,122 1,315 10,109
At 30 November 2022 1,672 16,776 3,762 22,210
NET BOOK VALUE
At 30 November 2022 15,044 40,360 3,945 59,349
At 30 November 2021 16,716 47,482 5,260 69,458

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 62,597 18,401
Amounts owed by associates 119,518 -
Other debtors - 52,692
182,115 71,093

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 9,129 8,982
Hire purchase contracts 8,754 8,754
Trade creditors 9,800 33,343
Amounts owed to associates 57,880 -
Tax 14,898 41,473
Social security and other taxes 4,963 2,664
Other creditors 33,197 32,368
Directors' current accounts - 1,663
Accrued expenses 5,413 4,440
144,034 133,687

Cordon Blue Ltd (Registered number: 11679135)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2022

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans - 1-2 years 7,838 8,982
Bank loans - 2-5 years 18,088 19,456
Bank loans more 5 yr by instal 15,073 21,222
Hire purchase contracts 28,737 40,069
69,736 89,729

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 15,073 21,222

8. PROVISIONS FOR LIABILITIES
2022 2021
£    £   
Deferred tax 11,594 13,197

Deferred
tax
£   
Balance at 1 December 2021 13,197
Provided during year (1,603 )
Balance at 30 November 2022 11,594

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
1 B Ordinary 1 1 1
1 C Ordinary £1 1 1
1 D Ordinary £1 1 1
120 Ordinary £1 120 120
123 123