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REGISTERED NUMBER: 08627882 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Manon Julien Limited

Manon Julien Limited (Registered number: 08627882)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Manon Julien Limited (Registered number: 08627882)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 301 648

Current assets
Debtors 5 5,002 91,228
Cash at bank 45,234 31,299
50,236 122,527
Creditors
Amounts falling due within one year 6 2,382 7,881
Net current assets 47,854 114,646
Total assets less current liabilities 48,155 115,294

Capital and reserves
Called up share capital 1 1
Retained earnings 48,154 115,293
Shareholders' funds 48,155 115,294

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Manon Julien Limited (Registered number: 08627882)

Balance Sheet - continued
31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2025 and were signed on its behalf by:





M Julien - Director


Manon Julien Limited (Registered number: 08627882)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. Statutory information

Manon Julien 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: 08627882

Registered office: Pound House
62a Highgate High Street
London
N6 5HX

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Manon Julien Limited (Registered number: 08627882)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. Accounting policies - continued
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.

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.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

4. Tangible fixed assets
Plant and
machinery
£   
Cost
At 1 August 2023 5,850
Additions 134
At 31 July 2024 5,984
Depreciation
At 1 August 2023 5,202
Charge for year 481
At 31 July 2024 5,683
Net book value
At 31 July 2024 301
At 31 July 2023 648

Manon Julien Limited (Registered number: 08627882)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 84 1,278
Directors' current accounts 4,565 89,534
VAT 353 416
5,002 91,228

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 49 446
Corporation tax - 6,862
Accrued expenses 2,333 573
2,382 7,881

7. Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
M Julien
Balance outstanding at start of year 89,534 -
Amounts advanced 4,565 89,534
Amounts repaid (89,534 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,565 89,534

Interest of £1,403 (2023 - £584) has been charged on these advances.

8. Ultimate controlling party

The ultimate controlling party is M Julien.