GEORGES DE LA CHAPELLE LIMITED

Company Registration Number:
04914383 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2024

Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

GEORGES DE LA CHAPELLE LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2024

Balance sheet
Notes

GEORGES DE LA CHAPELLE LIMITED

Balance sheet

As at 30 September 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 1,561 1,831
Total fixed assets: 1,561 1,831
Current assets
Stocks: 568 101
Debtors:   70,181 51,638
Cash at bank and in hand: 33,008 27,317
Total current assets: 103,757 79,056
Creditors: amounts falling due within one year:   (12,410) (9,767)
Net current assets (liabilities): 91,347 69,289
Total assets less current liabilities: 92,908 71,120
Provision for liabilities: (300) (350)
Total net assets (liabilities): 92,608 70,770
Capital and reserves
Called up share capital: 1,000 1,000
Profit and loss account: 91,608 69,770
Shareholders funds: 92,608 70,770

The notes form part of these financial statements

GEORGES DE LA CHAPELLE LIMITED

Balance sheet statements

For the year ending 30 September 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 January 2025
and signed on behalf of the board by:

Name: A Prat
Status: Director

The notes form part of these financial statements

GEORGES DE LA CHAPELLE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is derived from the principal activity of wine and champagne retail. Turnover represents net invoiced sales of goods and services rendered, excluding value added tax. In line with Financial Reporting Standard 102 income has been recognised when the company obtains the right to consideration in exchange for its performance.

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 15% on cost Computer equipment - 33% on cost

Other accounting policies

Stocks Stocks consists of bottles of wine and champagne. Stocks are valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. Going concern The director has considered the financial position of the company and believe it is well placed to manage its business risks successfully. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, thus continues to adopt the going concern basis of preparation in preparing the financial statements.

GEORGES DE LA CHAPELLE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

2. Employees

2024 2023
Average number of employees during the period 1 1

GEORGES DE LA CHAPELLE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

3. Tangible Assets

Total
Cost £
At 01 October 2023 4,850
Additions 959
At 30 September 2024 5,809
Depreciation
At 01 October 2023 3,019
Charge for year 1,229
At 30 September 2024 4,248
Net book value
At 30 September 2024 1,561
At 30 September 2023 1,831

GEORGES DE LA CHAPELLE LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

4. Related party transactions

During the year the company was controlled by the director, A Prat. Website design of £20,400 and commission received of £65,328 from SAS Prat, a company registered in France in which A Prat is a shareholder.