Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-312022-11-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11652158 2022-11-01 2023-10-31 11652158 2021-11-01 2022-10-31 11652158 2023-10-31 11652158 2022-10-31 11652158 c:Director1 2022-11-01 2023-10-31 11652158 d:CurrentFinancialInstruments 2023-10-31 11652158 d:CurrentFinancialInstruments 2022-10-31 11652158 d:Non-currentFinancialInstruments 2023-10-31 11652158 d:Non-currentFinancialInstruments 2022-10-31 11652158 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11652158 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 11652158 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 11652158 d:Non-currentFinancialInstruments d:AfterOneYear 2022-10-31 11652158 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-10-31 11652158 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-10-31 11652158 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-10-31 11652158 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-10-31 11652158 d:ShareCapital 2023-10-31 11652158 d:ShareCapital 2022-10-31 11652158 d:RetainedEarningsAccumulatedLosses 2023-10-31 11652158 d:RetainedEarningsAccumulatedLosses 2022-10-31 11652158 c:OrdinaryShareClass1 2022-11-01 2023-10-31 11652158 c:OrdinaryShareClass1 2023-10-31 11652158 c:OrdinaryShareClass1 2022-10-31 11652158 c:FRS102 2022-11-01 2023-10-31 11652158 c:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 11652158 c:FullAccounts 2022-11-01 2023-10-31 11652158 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11652158 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 11652158









MAISON PLAY PARIS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
MAISON PLAY PARIS LIMITED
REGISTERED NUMBER: 11652158

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
  
3,829
3,829

Debtors: amounts falling due within one year
 4 
164,575
111,640

Cash at bank and in hand
  
9,455
16,427

  
177,859
131,896

Creditors: amounts falling due within one year
 5 
(205,538)
(136,785)

Net current liabilities
  
 
 
(27,679)
 
 
(4,889)

Total assets less current liabilities
  
(27,679)
(4,889)

Creditors: amounts falling due after more than one year
 6 
(20,010)
(21,200)

  

Net liabilities
  
(47,689)
(26,089)


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
(47,690)
(26,090)

  
(47,689)
(26,089)


Page 1

 
MAISON PLAY PARIS LIMITED
REGISTERED NUMBER: 11652158
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 October 2024.




Timothy Dass
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
MAISON PLAY PARIS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 11652158. The Company's registered office is 40 Harborne Road, Birmingham, United Kingdom, B15 3HE.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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 accounts have been prepared on the going concern basis.

Page 3

 
MAISON PLAY PARIS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
MAISON PLAY PARIS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is 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.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Trade debtors
125,827
86,078

Other debtors
38,748
25,562

164,575
111,640


Page 5

 
MAISON PLAY PARIS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
6,000
6,000

Trade creditors
31,860
24,263

Corporation tax
4,504
4,504

Other creditors
157,024
97,118

Accruals and deferred income
6,150
4,900

205,538
136,785



6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
20,010
21,200

20,010
21,200


Page 6

 
MAISON PLAY PARIS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

7.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
6,000
6,000


6,000
6,000

Amounts falling due 1-2 years

Bank loans
6,000
6,000


6,000
6,000

Amounts falling due 2-5 years

Bank loans
14,009
15,200


14,009
15,200


26,009
27,200



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10,000 (2022 - 10,000) A Ordinary shares of £0.0001 each
1
1



9.


Related party transactions

As at the balance sheet date £43,961 (2022: £61,180) was due to the director. This loan is interest free and repayable on demand.

 
Page 7