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REGISTERED NUMBER: SC200272 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

CULINAIRE LIMITED

CULINAIRE LIMITED (REGISTERED NUMBER: SC200272)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

CULINAIRE LIMITED

COMPANY INFORMATION
for the Year Ended 31 January 2025







DIRECTORS: Mrs M N Brown
Mr I W L Brown





REGISTERED OFFICE: Darrochbrae
4 Robert Street
Stonehaven
AB39 2DN





REGISTERED NUMBER: SC200272 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS

CULINAIRE LIMITED (REGISTERED NUMBER: SC200272)

BALANCE SHEET
31 January 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 5 - 120,000

CURRENT ASSETS
Debtors 6 55,688 -
Cash at bank 49,681 2,895
105,369 2,895
CREDITORS
Amounts falling due within one year 7 1,200 1,626
NET CURRENT ASSETS 104,169 1,269
TOTAL ASSETS LESS CURRENT
LIABILITIES

104,169

121,269

PROVISIONS FOR LIABILITIES - 328
NET ASSETS 104,169 120,941

CAPITAL AND RESERVES
Called up share capital 140,000 140,000
Fair value reserve - 47,957
Retained earnings (35,831 ) (67,016 )
104,169 120,941

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 13 March 2025 and were signed on its behalf by:





Mrs M N Brown - Director


CULINAIRE LIMITED (REGISTERED NUMBER: SC200272)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Culinaire Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans are recognised at transaction price.
Financial liabilities are derecognised when the company's contractual obligations are discharged.discharged

Investment property
Investment property is included at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement. Deferred taxation is provided on these adjustments at the rate expected to apply when the properties are sold.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2024 120,000
Disposals (120,000 )
At 31 January 2025 -
NET BOOK VALUE
At 31 January 2025 -
At 31 January 2024 120,000

Fair value at 31 January 2025 is represented by:
£   
Valuation in 2017 48,285

CULINAIRE LIMITED (REGISTERED NUMBER: SC200272)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2025

5. INVESTMENT PROPERTY - continued

If investment had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 71,715 71,715

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 55,688 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 114
Other creditors 1,200 1,512
1,200 1,626

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 2024
£    £   
Mrs M N Brown
Balance outstanding at start of year (312 ) (312 )
Amounts advanced 56,000 755
Amounts repaid - (755 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,688 (312 )

These amounts bear no interest and have no fixed repayment terms.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are both the directors Ian Walter Leslie Brown and Maureen Norma Brown, the shareholders of Culinaire Limited.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CULINAIRE LIMITED (REGISTERED NUMBER: SC200272)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Culinaire Limited for the year ended 31 January 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Culinaire Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Culinaire Limited and state those matters that we have agreed to state to the Board of Directors of Culinaire Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Culinaire Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Culinaire Limited. You consider that Culinaire Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Culinaire Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS


13 March 2025