Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-3022022-12-01falseNo description of principal activity2falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09893808 2022-12-01 2023-11-30 09893808 2023-11-30 09893808 2021-12-01 2022-11-30 09893808 2022-11-30 09893808 c:Director1 2022-12-01 2023-11-30 09893808 c:RegisteredOffice 2022-12-01 2023-11-30 09893808 d:FurnitureFittings 2022-12-01 2023-11-30 09893808 d:FurnitureFittings 2023-11-30 09893808 d:FurnitureFittings 2022-11-30 09893808 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 09893808 d:CurrentFinancialInstruments 2023-11-30 09893808 d:CurrentFinancialInstruments 2022-11-30 09893808 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 09893808 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 09893808 d:ShareCapital 2023-11-30 09893808 d:ShareCapital 2022-11-30 09893808 d:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 09893808 d:RetainedEarningsAccumulatedLosses 2023-11-30 09893808 d:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 09893808 d:RetainedEarningsAccumulatedLosses 2022-11-30 09893808 d:RetainedEarningsAccumulatedLosses 2021-12-01 09893808 c:FRS102 2022-12-01 2023-11-30 09893808 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09893808 c:FullAccounts 2022-12-01 2023-11-30 09893808 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09893808 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Company registration number: 09893808







UNAUDITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2023


LE COLONEL MOUTARDE LIMITED






































img0142.png                        

 


LE COLONEL MOUTARDE LIMITED
 


 
COMPANY INFORMATION


Director
Mr V Yon 




Registered number
09893808



Registered office
Lynton House
7-12 Tavistock Square

London

WC1H 9LT




Trading Address
127 Brick Lane
Shoreditch

London

E1 6SB






Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


LE COLONEL MOUTARDE LIMITED
 



CONTENTS



Page
Director's Report
1
Statement of Income and Retained Earnings
2
Statement of Financial Position
3 - 4
Notes to the Financial Statements
5 - 7


 


LE COLONEL MOUTARDE LIMITED
 


 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2023

The Director presents his report and the financial statements for the year ended 30 November 2023.

Director

The Director who served during the year was:

Mr V Yon 

Small companies note

In preparing this report, the Director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





................................................
Mr V Yon
Director

Date: 11 October 2024

Page 1

 


LE COLONEL MOUTARDE LIMITED
 


 
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2023
2022
£
£

  

Turnover
  
57,035
73,814

Gross profit
  
57,035
73,814

Administrative expenses
  
(72,602)
(62,381)

Operating (loss)/profit
  
(15,567)
11,433

(Loss)/profit after tax
  
(15,567)
11,433

  

  

Retained earnings at the beginning of the year
  
(87,950)
(99,383)

  
(87,950)
(99,383)

(Loss)/profit for the year
  
(15,567)
11,433

Retained earnings at the end of the year
  
(103,517)
(87,950)
The notes on pages 5 to 7 form part of these financial statements.

Page 2

 


LE COLONEL MOUTARDE LIMITED
REGISTERED NUMBER:09893808



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,146
6,861

  
5,146
6,861

Current assets
  

Debtors: amounts falling due within one year
 5 
12,277
12,277

Cash at bank and in hand
  
3,337
28,116

  
15,614
40,393

Creditors: amounts falling due within one year
 6 
(124,267)
(135,194)

Net current liabilities
  
 
 
(108,653)
 
 
(94,801)

Total assets less current liabilities
  
(103,507)
(87,940)

  

Net liabilities
  
(103,507)
(87,940)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
(103,517)
(87,950)

  
(103,507)
(87,940)


Page 3

 


LE COLONEL MOUTARDE LIMITED
REGISTERED NUMBER:09893808


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr V Yon
Director

Date: 11 October 2024

The notes on pages 5 to 7 form part of these financial statements.

Page 4

 


LE COLONEL MOUTARDE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard
applicable in the UK and the Republic of Ireland'.
The company is a private company limited by shares, registered in England and Wales. The address of its
registered office is disclosed on the company information page.
The financial statements are presented in sterling which is the functional currentcy of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director is of the opinion that the going concern basis of preparation of the accounts remains appropriate.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any
accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the
asset to the location and condition necessary for it to be capable of operating in the manner intended by
management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful
lives, on a reducing balance basis.

Page 5

 


LE COLONEL MOUTARDE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is provided on the following basis:

Fixtures and fittings
-
25% Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if
appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are
recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 December 2022
51,399



At 30 November 2023

51,399



Depreciation


At 1 December 2022
44,538


Charge for the year on owned assets
1,715



At 30 November 2023

46,253



Net book value



At 30 November 2023
5,146



At 30 November 2022
6,861

Page 6

 


LE COLONEL MOUTARDE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Debtors

2023
2022
£
£


Other debtors
8,010
8,010

Prepayments and accrued income
4,267
4,267

12,277
12,277



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
1,283
2,548

Other creditors
120,230
130,651

Accruals and deferred income
2,754
1,995

124,267
135,194


 
Page 7