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REGISTERED NUMBER: 12217545 (England and Wales)















MADE BY ETOILE LTD

Unaudited Financial Statements for the Year Ended 30 September 2023






MADE BY ETOILE LTD (REGISTERED NUMBER: 12217545)

Contents of the Financial Statements
for the Year Ended 30 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

MADE BY ETOILE LTD

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Mrs S T Kelly





REGISTERED OFFICE: Chapel Barn Farm
Ullenhall
Henley In Arden
Warwickshire
B95 5NP





REGISTERED NUMBER: 12217545 (England and Wales)





ACCOUNTANTS: Lancaster Haskins Limited
Granville House
2 Tettenhall Road
Wolverhampton
West Midlands
WV1 4SB

MADE BY ETOILE LTD (REGISTERED NUMBER: 12217545)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £   
CURRENT ASSETS
Stocks 3,950 4,570
Debtors 4 126 100
4,076 4,670
CREDITORS
Amounts falling due within one year 5 5,262 4,472
NET CURRENT (LIABILITIES)/ASSETS (1,186 ) 198
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,186

)

198

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,286 ) 98
(1,186 ) 198

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 March 2024 and were signed by:





Mrs S T Kelly - Director


MADE BY ETOILE LTD (REGISTERED NUMBER: 12217545)

Notes to the Financial Statements
for the Year Ended 30 September 2023


1. STATUTORY INFORMATION

Made By Etoile 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 recognised when the goods are physically received.

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 Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 126 100

MADE BY ETOILE LTD (REGISTERED NUMBER: 12217545)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Social security and other taxes - 26
Directors' current accounts 4,903 4,206
Accrued expenses 359 240
5,262 4,472

6. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S T Kelly.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Made By Etoile Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Made By Etoile Ltd for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Made By Etoile Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Made By Etoile Ltd and state those matters that we have agreed to state to the director of Made By Etoile Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Made By Etoile Ltd and its director for our work or for this report.

It is your duty to ensure that Made By Etoile Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Made By Etoile Ltd. You consider that Made By Etoile Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Made By Etoile Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Lancaster Haskins Limited
Granville House
2 Tettenhall Road
Wolverhampton
West Midlands
WV1 4SB


12 March 2024