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Company Registration No. 11073864 (England and Wales)
Frencheese Ltd Unaudited accounts for the year ended 30 November 2023
Frencheese Ltd Unaudited accounts Contents
Page
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Frencheese Ltd Company Information for the year ended 30 November 2023
Director
Jerome Frauche
Company Number
11073864 (England and Wales)
Registered Office
Elm House, 10 Fountain Court New Leaze Bradley Stoke, Bristol BS32 4LA United Kingdom
Accountants
Evans Entwistle 10 Fountain Court, Elm House New Leaze Bradley Stoke Bristol BS32 4LA
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Frencheese Ltd 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 Frencheese Ltd for the year ended 30 November 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice 10 Fountain Court, Elm House New Leaze Bradley Stoke Bristol BS32 4LA 20 August 2024
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Frencheese Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
2,275 
Tangible assets
544 
3,146 
544 
5,421 
Current assets
Inventories
3,000 
3,000 
Debtors
4,125 
4,125 
Cash at bank and in hand
19,183 
25,338 
26,308 
32,463 
Creditors: amounts falling due within one year
(102,834)
(28,602)
Net current (liabilities)/assets
(76,526)
3,861 
Total assets less current liabilities
(75,982)
9,282 
Creditors: amounts falling due after more than one year
- 
(62,166)
Net liabilities
(75,982)
(52,884)
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
(75,986)
(52,888)
Shareholders' funds
(75,982)
(52,884)
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 director acknowledges his 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 and authorised for issue on 20 August 2024 and were signed on its behalf by
Jerome Frauche Director Company Registration No. 11073864
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Frencheese Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Frencheese Ltd is a private company, limited by shares, registered in England and Wales, registration number 11073864. The registered office is Elm House, 10 Fountain Court, New Leaze, Bradley Stoke, Bristol, BS32 4LA, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
5 years straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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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Frencheese Ltd Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2022
19,500 
At 30 November 2023
19,500 
Amortisation
At 1 December 2022
17,225 
Charge for the year
2,275 
At 30 November 2023
19,500 
Net book value
At 30 November 2023
- 
At 30 November 2022
2,275 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
21,134 
At 30 November 2023
21,134 
Depreciation
At 1 December 2022
17,988 
Charge for the year
2,602 
At 30 November 2023
20,590 
Net book value
At 30 November 2023
544 
At 30 November 2022
3,146 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
4,125 
4,125 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
34,072 
- 
VAT
7,609 
8,012 
Trade creditors
12,419 
7,531 
Taxes and social security
1,165 
2,877 
Other creditors
7,463 
9,232 
Loans from directors
39,106 
- 
Accruals
1,000 
950 
102,834 
28,602 
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Frencheese Ltd Notes to the Accounts for the year ended 30 November 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
34,032 
Other creditors
- 
2,307 
Loans from directors
- 
25,827 
- 
62,166 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
10
Average number of employees
During the year the average number of employees was 11 (2022: 11).
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