Company Registration No. 04422451 (England and Wales)
Chef De La Maison Limited
Unaudited accounts
for the year ended 30 November 2023
Chef De La Maison Limited
Unaudited accounts
Contents
Chef De La Maison Limited
Company Information
for the year ended 30 November 2023
Directors
CHARIS WEDGWOOD
NATHAN HIGGINS
Company Number
04422451 (England and Wales)
Registered Office
6 THE MANORGROVE BUSINESS CENTRE VICARAG
FENGATE
PETERBOROUGH
CAMBRIDGESHIRE
PE1 5UH
ENGLAND
Accountants
LeeP Accountants
Unit 3F Forward Hs, Aston Business Park
Shrewsbury Avenue, Woodston
Peterborough
Cambridgeshire
PE2 7EY
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Chef De La Maison Limited for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Chef De La Maison Limited for the year ended
30 November 2023 as set out on pages
5 -
8 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Chef De La Maison Limited, as a body, in accordance with the terms of our engagement letter dated 15 August 2021. Our work has been undertaken solely to prepare for your approval the accounts of Chef De La Maison Limited and state those matters that we have agreed to state to the Board of Directors of Chef De La Maison Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chef De La Maison Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Chef De La Maison Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Chef De La Maison Limited. You consider that Chef De La Maison Limited 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 accounts of Chef De La Maison Limited. 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 accounts.
LeeP Accountants
Chartered Accountants
Unit 3F Forward Hs, Aston Business Park
Shrewsbury Avenue, Woodston
Peterborough
Cambridgeshire
PE2 7EY
30 April 2024
Chef De La Maison Limited
Statement of financial position
as at 30 November 2023
Intangible assets
12,454
12,454
Tangible assets
15,029
15,598
Cash at bank and in hand
6,650
9,498
Creditors: amounts falling due within one year
(76,892)
(83,859)
Net current liabilities
(51,589)
(57,466)
Total assets less current liabilities
(24,106)
(29,414)
Creditors: amounts falling due after more than one year
(40,728)
(35,509)
Provisions for liabilities
Deferred tax
(5,222)
(5,330)
Net liabilities
(70,056)
(70,253)
Called up share capital
100
100
Profit and loss account
(70,156)
(70,353)
Shareholders' funds
(70,056)
(70,253)
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2024 and were signed on its behalf by
NATHAN HIGGINS
Director
Company Registration No. 04422451
Chef De La Maison Limited
Notes to the Accounts
for the year ended 30 November 2023
Chef De La Maison Limited is a private company, limited by shares, registered in England and Wales, registration number 04422451. The registered office is 6 THE MANORGROVE BUSINESS CENTRE VICARAG, FENGATE, PETERBOROUGH, CAMBRIDGESHIRE, PE1 5UH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Chef De La Maison Limited
Notes to the Accounts
for the year ended 30 November 2023
4
Intangible fixed assets
Goodwill
Other
Total
At 1 December 2022
6,000
13,503
19,503
At 30 November 2023
6,000
13,503
19,503
At 1 December 2022
6,000
1,049
7,049
At 30 November 2023
6,000
1,049
7,049
At 30 November 2023
-
12,454
12,454
At 30 November 2022
-
12,454
12,454
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 December 2022
19,156
42,790
34,656
3,587
100,189
Additions
4,429
-
-
-
4,429
At 30 November 2023
23,585
42,790
34,656
3,587
104,618
At 1 December 2022
10,907
39,148
30,949
3,587
84,591
Charge for the year
3,347
910
741
-
4,998
At 30 November 2023
14,254
40,058
31,690
3,587
89,589
At 30 November 2023
9,331
2,732
2,966
-
15,029
At 30 November 2022
8,249
3,642
3,707
-
15,598
Amounts falling due within one year
Trade debtors
10,110
11,066
Accrued income and prepayments
2,768
1,354
Chef De La Maison Limited
Notes to the Accounts
for the year ended 30 November 2023
7
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
1,053
5,867
Trade creditors
5,221
3,796
Taxes and social security
830
687
Other creditors
3,790
4,906
Loans from directors
54,448
57,426
8
Creditors: amounts falling due after more than one year
2023
2022
9
Average number of employees
During the year the average number of employees was 10 (2022: 9).