Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-3002022-10-01falsetrueThe principal activity of the company is interior design consultancy.1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14389059 2022-09-30 14389059 2022-10-01 2023-09-30 14389059 2021-10-01 2022-09-30 14389059 2023-09-30 14389059 c:Director1 2022-10-01 2023-09-30 14389059 d:CurrentFinancialInstruments 2023-09-30 14389059 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 14389059 d:ShareCapital 2023-09-30 14389059 d:RetainedEarningsAccumulatedLosses 2023-09-30 14389059 c:OrdinaryShareClass1 2022-10-01 2023-09-30 14389059 c:OrdinaryShareClass1 2023-09-30 14389059 c:FRS102 2022-10-01 2023-09-30 14389059 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 14389059 c:FullAccounts 2022-10-01 2023-09-30 14389059 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 14389059













ELSA FERRIERE DESIGN LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2023


 
ELSA FERRIERE DESIGN LIMITED
REGISTERED NUMBER:14389059


BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
Note
£

  

Current assets
  

Cash at bank and in hand
 4 
740

  
740

Creditors: amounts falling due within one year
 5 
(4,834)

Total assets less current liabilities
  
 
 
(4,094)

  

Net (liabilities)/assets
  
(4,094)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(4,095)

  
(4,094)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
E F Bouyer
Director

Date: 10 April 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1


 
ELSA FERRIERE DESIGN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

1.


General information

Elsa Ferriere Limited is a limited liability company incorporated in England. The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has a balance sheet deficit of £4,094. Within this is a loan of £3,834 from E F Bouyer, a director of the company, who has confirmed that she will not demand repayment until the Company  has funds to do so.
In light of the above and after taking into account all information that could reasonably be expected to be available, the director is confident that the company will continue in operational existence for the foreseeable future and that the going concern basis is therefore appropriate for the preparation of the company's accounts

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2


 
ELSA FERRIERE DESIGN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Cash and cash equivalents

2023
£

Cash at bank and in hand
740



5.


Creditors: Amounts falling due within one year

2023
£

Other creditors
3,834

Accruals and deferred income
1,000

4,834



6.


Share capital

2023
£
Allotted, called up and fully paid


1 Ordinary share share of £1.00
1


Upon incoporation, 1 ordinary share was issued with a nominal value of £1.

Page 3


 
ELSA FERRIERE DESIGN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

7.


Controlling party

The company is controlled by EF Bouyer by virtue of her shareholding.

 
Page 4