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REGISTERED NUMBER: 04472626 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

BELLE EPOQUE PATISSERIE LIMITED

BELLE EPOQUE PATISSERIE LIMITED (REGISTERED NUMBER: 04472626)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


BELLE EPOQUE PATISSERIE LIMITED (REGISTERED NUMBER: 04472626)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 502
Property, plant and equipment 5 395,709 443,821
395,709 444,323

CURRENT ASSETS
Inventories 23,123 25,639
Debtors 6 115,777 104,195
Cash at bank 76,068 26,919
214,968 156,753
CREDITORS
Amounts falling due within one year 7 201,690 172,429
NET CURRENT ASSETS/(LIABILITIES) 13,278 (15,676 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

408,987

428,647

CREDITORS
Amounts falling due after more than one year 8 5,400 12,205
NET ASSETS 403,587 416,442

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 403,487 416,342
403,587 416,442

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BELLE EPOQUE PATISSERIE LIMITED (REGISTERED NUMBER: 04472626)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by:





Mr E Rousseau - Director


BELLE EPOQUE PATISSERIE LIMITED (REGISTERED NUMBER: 04472626)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Belle Epoque Patisserie Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04472626

Registered office: 1 Kings Avenue
London
N21 3NA

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue
Revenue represents the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

Intangible assets
Intangible assets are initially measured at cost.

After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. The intangible asset is being amortised over 5 years.

Property plant and equipment
Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Short leasehold - Straight line over 15 years
Plant and machinery - 10% on reducing balance
Motor vehicles - 25% on reducing balance

The company has adopted the policy of not depreciating the assets in the first year, however full depreciation is provided in the year of disposal.

BELLE EPOQUE PATISSERIE LIMITED (REGISTERED NUMBER: 04472626)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included creditors. Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand and short term deposits with an original maturity date of one month.

Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 25 ) .

BELLE EPOQUE PATISSERIE LIMITED (REGISTERED NUMBER: 04472626)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023
and 30 April 2024 6,500
AMORTISATION
At 1 May 2023 5,998
Charge for year 502
At 30 April 2024 6,500
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 502

5. PROPERTY, PLANT AND EQUIPMENT
Short Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 May 2023 315,834 646,053 17,995 979,882
Additions - 6,678 - 6,678
At 30 April 2024 315,834 652,731 17,995 986,560
DEPRECIATION
At 1 May 2023 197,957 327,700 10,404 536,061
Charge for year 21,056 31,836 1,898 54,790
At 30 April 2024 219,013 359,536 12,302 590,851
NET BOOK VALUE
At 30 April 2024 96,821 293,195 5,693 395,709
At 30 April 2023 117,877 318,353 7,591 443,821

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 35,458 31,552
Other debtors 80,319 72,643
115,777 104,195

BELLE EPOQUE PATISSERIE LIMITED (REGISTERED NUMBER: 04472626)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,600 3,600
Hire purchase contracts - 425
Trade creditors 108,158 102,491
Taxation and social security 41,741 28,345
Other creditors 48,191 37,568
201,690 172,429

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 5,400 12,205

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 9,000 15,805

The bank has a fixed and floating charge on the assets of the company and contains a negative pledge.

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.