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Registration number: 02946642

Les Mirabelles Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 November 2023

 

Les Mirabelles Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Les Mirabelles Limited

Company Information

Director

Mr C Laage

Company secretary

Mrs S Brooker

Registered office

1 Trinity
161 Old Christchurch Road
Bournemouth
Dorset
BH1 1JU

Accountants

Wilkinsons Accountants Limited
Chartered Certified Accountants
The Old Exchange
521 Wimborne Road East
Ferndown
Dorset
BH22 9NH

 

Les Mirabelles Limited

(Registration number: 02946642)
Balance Sheet as at 30 November 2023

Note

2023
£

(As restated)

2022
£

Fixed assets

 

Tangible assets

4

30,732

34,932

Current assets

 

Stocks

5

342,225

314,625

Debtors

6

2,148

2,272

Cash at bank and in hand

 

106,800

94,674

 

451,173

411,571

Creditors: Amounts falling due within one year

7

(78,800)

(72,432)

Net current assets

 

372,373

339,139

Total assets less current liabilities

 

403,105

374,071

Provisions for liabilities

(6,344)

(5,259)

Net assets

 

396,761

368,812

Capital and reserves

 

Called up share capital

25,000

25,000

Capital redemption reserve

25,000

25,000

Retained earnings

346,761

318,812

Shareholders' funds

 

396,761

368,812

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 August 2024
 

.........................................
Mr C Laage
Director

 

Les Mirabelles Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
1 Trinity
161 Old Christchurch Road
Bournemouth
Dorset
BH1 1JU
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Re-statement

Deferred tax has been re-stated on the transition from FRS105 to FRS102 1A.

Revenue recognition

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Government grants

Government grants of a revenue nature are recognised when there is a reasonable assurance that conditions attaching to them have been met and the grants will be received. The accruals model has been adopted for recognition.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Les Mirabelles Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

2

Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Property improvements

Over 5 years

Plant and machinery

15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2022 - 9).

 

Les Mirabelles Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

4

Tangible assets

Property improvements
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 December 2022

13,206

112,342

125,548

Additions

-

1,519

1,519

At 30 November 2023

13,206

113,861

127,067

Depreciation

At 1 December 2022

6,510

84,106

90,616

Charge for the year

1,339

4,380

5,719

At 30 November 2023

7,849

88,486

96,335

Carrying amount

At 30 November 2023

5,357

25,375

30,732

At 30 November 2022

6,696

28,236

34,932

Included within the net book value of land and buildings above is £5,357 (2022 - £6,696) in respect of leasehold land and buildings.
 

5

Stocks

2023
£

2022
£

Other inventories

342,225

314,625

6

Debtors

2023
£

2022
£

Prepayments

2,148

2,272

2,148

2,272

 

Les Mirabelles Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

7

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

8,198

15,558

Taxation and social security

50,632

37,392

Accruals and deferred income

15,929

18,203

Other creditors

4,041

1,279

78,800

72,432

8

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £42,000 (2022 - £42,000).