Registered number
12565648
CEST MAISON LIMITED
Unaudited Filleted Accounts
30 April 2024
CEST MAISON LIMITED
Registered number: 12565648
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,307,219 1,392,148
Current assets
WIP 11,448 11,448
Debtors 4 1,300 -
Cash at bank and in hand 11,406 4,112
24,154 15,560
Creditors: amounts falling due within one year 5 (681,275) (349,578)
Net current liabilities (657,121) (334,018)
Total assets less current liabilities 1,650,098 1,058,130
Creditors: amounts falling due after more than one year 6 (1,198,821) (1,091,321)
Net assets/(liabilities) 451,277 (33,191)
Capital and reserves
Called up share capital 2 2
Revaluation reserve 7 433,300 -
Profit and loss account 17,975 (33,193)
Shareholders' funds 451,277 (33,191)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Stuart Dudley Trood
Director
Approved by the board on 16 January 2025
CEST MAISON LIMITED
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land.
The properties are initially included within the Statement of Financial Position at cost and subsequently measured at market value, determined by the Directors. In accordance with Section 16 of FRS 102 these properties are not depreciated and are revalued on an annual basis.
WIP
WIP are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 May 2023 1,392,148
Additions 481,771
Surplus on revaluation 433,300
At 30 April 2024 2,307,219
Depreciation
At 30 April 2024 -
Net book value
At 30 April 2024 2,307,219
At 30 April 2023 1,392,148
4 Debtors 2024 2023
£ £
Trade debtors 1,300 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 1,730 3,022
Other creditors 679,545 346,556
681,275 349,578
6 Creditors: amounts falling due after one year 2024 2023
£ £
Intercompany loan 107,500 -
Other creditors 1,091,321 1,091,321
1,198,821 1,091,321
7 Revaluation reserve 2024 2023
£ £
Gain on revaluation of land and buildings 433,300 -
At 30 April 2024 433,300 -
8 Other information
CEST MAISON LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
2 Hinksey Court
Church Way
Oxford
Oxfordshire
OX2 9SX
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