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REGISTERED NUMBER: 11679135 (England and Wales)




























Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Cordon Blue Ltd

Cordon Blue Ltd (Registered number: 11679135)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cordon Blue Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr Graham Corser
Mr Iain Gerard Donnelly





REGISTERED OFFICE: Hazlemere
70 Chorley New Road
Bolton
BL1 4BY





REGISTERED NUMBER: 11679135 (England and Wales)





ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY

Cordon Blue Ltd (Registered number: 11679135)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 77,103 59,349

CURRENT ASSETS
Stocks 10,000 5,000
Debtors 5 167,048 182,115
Cash at bank and in hand 87,305 62,749
264,353 249,864
CREDITORS
Amounts falling due within one year 6 180,553 144,034
NET CURRENT ASSETS 83,800 105,830
TOTAL ASSETS LESS CURRENT
LIABILITIES

160,903

165,179

CREDITORS
Amounts falling due after more than one
year

7

(173,774

)

(69,736

)

PROVISIONS FOR LIABILITIES 8 (12,473 ) (11,594 )
NET (LIABILITIES)/ASSETS (25,344 ) 83,849

CAPITAL AND RESERVES
Called up share capital 9 123 123
Retained earnings (25,467 ) 83,726
SHAREHOLDERS' FUNDS (25,344 ) 83,849

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

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

The directors acknowledge their 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.

Cordon Blue Ltd (Registered number: 11679135)

Balance Sheet - continued
30 November 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2024 and were signed on its behalf by:





Mr Iain Gerard Donnelly - Director


Cordon Blue Ltd (Registered number: 11679135)

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

1. STATUTORY INFORMATION

Cordon Blue 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.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Computer equipment - 25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cordon Blue Ltd (Registered number: 11679135)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 December 2022 16,716 57,136 7,707 81,559
Additions - 30,738 440 31,178
At 30 November 2023 16,716 87,874 8,147 112,737
DEPRECIATION
At 1 December 2022 1,672 16,776 3,762 22,210
Charge for year 1,672 10,665 1,087 13,424
At 30 November 2023 3,344 27,441 4,849 35,634
NET BOOK VALUE
At 30 November 2023 13,372 60,433 3,298 77,103
At 30 November 2022 15,044 40,360 3,945 59,349

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 36,349 62,597
Amounts owed by associates 99,180 119,518
Other debtors 13,509 -
Tax 17,898 -
Wages Control Account 112 -
167,048 182,115

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,861 9,129
Other loans 26,170 -
Hire purchase contracts 14,886 8,754
Trade creditors 5,868 9,800
Amounts owed to associates 80,618 57,880
Tax 9,059 14,898
Social security and other taxes 3,574 4,963
Other creditors 32,290 33,197
Accrued expenses 3,227 5,413
180,553 144,034

Cordon Blue Ltd (Registered number: 11679135)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 3,053 7,838
Bank loans - 2-5 years 43,899 18,088
Bank loans more 5 yr by instal 3,014 15,073
Other loans - 1-2 years 25,970 -
Other loans - 2-5 years 75,102 -
Hire purchase contracts 22,736 28,737
173,774 69,736

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,014 15,073

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 12,473 11,594

Deferred
tax
£   
Balance at 1 December 2022 11,594
Provided during year 879
Balance at 30 November 2023 12,473

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 B Ordinary 1 1 1
1 C Ordinary £1 1 1
1 D Ordinary £1 1 1
120 Ordinary £1 120 120
123 123