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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
Page
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Chef De La Maison Limited Company Information for the year ended 30 November 2023
Directors
CHARIS WEDGWOOD NATHAN HIGGINS
Secretary
Charis Wedgwood
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
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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
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Chef De La Maison Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
12,454 
12,454 
Tangible assets
15,029 
15,598 
27,483 
28,052 
Current assets
Inventories
2,300 
1,000 
Debtors
16,353 
15,895 
Cash at bank and in hand
6,650 
9,498 
25,303 
26,393 
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)
Capital and reserves
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
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Chef De La Maison Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
20%
Computer equipment
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
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
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.
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Chef De La Maison Limited Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 December 2022
6,000 
13,503 
19,503 
At 30 November 2023
6,000 
13,503 
19,503 
Amortisation
At 1 December 2022
6,000 
1,049 
7,049 
At 30 November 2023
6,000 
1,049 
7,049 
Net book value
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 
Depreciation
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 
Net book value
At 30 November 2023
9,331 
2,732 
2,966 
- 
15,029 
At 30 November 2022
8,249 
3,642 
3,707 
- 
15,598 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,110 
11,066 
Accrued income and prepayments
2,768 
1,354 
Other debtors
3,475 
3,475 
16,353 
15,895 
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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 
VAT
10,080 
9,700 
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 
Accruals
1,470 
1,477 
76,892 
83,859 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
40,728 
35,509 
9
Average number of employees
During the year the average number of employees was 10 (2022: 9).
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