2023-02-012024-01-312024-01-31falseNI638989French Village Patisserie and Brasserie 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French Village Patisserie and Brasserie Limited

Registered Number
NI638989
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 January 2024

French Village Patisserie and Brasserie Limited
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

French, Amy Elizabeth
French, Robert Ashley

Company Secretary

Lamont, Andrew

Registered Address

32 Montgomery Road Montgomery Road
Belfast
BT6 9HL

Registered Number

NI638989 (Northern Ireland)
French Village Patisserie and Brasserie Limited
Statement of Financial Position
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3125,700127,976
125,700127,976
Current assets
Stocks418,98018,764
Debtors56,7403,828
Cash at bank and on hand41,79333,478
67,51356,070
Creditors amounts falling due within one year6(561,844)(561,423)
Net current assets (liabilities)(494,331)(505,353)
Total assets less current liabilities(368,631)(377,377)
Net assets(368,631)(377,377)
Capital and reserves
Called up share capital11
Profit and loss account(368,632)(377,378)
Shareholders' funds(368,631)(377,377)
The financial statements were approved and authorised for issue by the Board of Directors on 12 September 2024, and are signed on its behalf by:
French, Robert Ashley
Director
Registered Company No. NI638989
French Village Patisserie and Brasserie Limited
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Land and buildings10
Plant and machinery10
Fixtures and fittings10
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year3017
3.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 February 2365,150181,246127,143373,539
Additions1,50018,08016,97436,554
At 31 January 2466,650199,326144,117410,093
Depreciation and impairment
At 01 February 2345,605123,01776,941245,563
Charge for year6,66018,22013,95038,830
At 31 January 2452,265141,23790,891284,393
Net book value
At 31 January 2414,38558,08953,226125,700
At 31 January 2319,54558,22950,202127,976
4.Stocks

2024

2023

££
Finished goods18,98018,764
Total18,98018,764
5.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income6,7403,828
Total6,7403,828
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables414,502277,245
Amounts owed to related parties90,000252,167
Taxation and social security9,6879,879
Other creditors32,39120,282
Accrued liabilities and deferred income15,2641,850
Total561,844561,423
7.Related party transactions
During the financial year, various loan accounts operated between French Village Patisserie and Brasserie Limited and other companies, all of which were under common control. At the end of the financial year a balance of £90,000 was owed by French Village Patisserie and Brasserie Limited to French Village Bakery Ltd (2023 - £252,167).