Caseware UK (AP4) 2024.0.164 2024.0.164 2023-11-302023-11-302025-05-22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsetrueNo description of principal activity2022-12-01true23false 10596158 2022-12-01 2023-11-30 10596158 2021-12-01 2022-11-30 10596158 2023-11-30 10596158 2022-11-30 10596158 c:Director2 2022-12-01 2023-11-30 10596158 d:CurrentFinancialInstruments 2023-11-30 10596158 d:CurrentFinancialInstruments 2022-11-30 10596158 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 10596158 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 10596158 d:ShareCapital 2023-11-30 10596158 d:ShareCapital 2022-11-30 10596158 d:RetainedEarningsAccumulatedLosses 2023-11-30 10596158 d:RetainedEarningsAccumulatedLosses 2022-11-30 10596158 c:OrdinaryShareClass1 2022-12-01 2023-11-30 10596158 c:OrdinaryShareClass1 2023-11-30 10596158 c:OrdinaryShareClass1 2022-11-30 10596158 c:FRS102 2022-12-01 2023-11-30 10596158 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 10596158 c:FullAccounts 2022-12-01 2023-11-30 10596158 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10596158 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10596158














LA MAISON MOREAU UK LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  30 NOVEMBER 2023

 
LA MAISON MOREAU UK LTD
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
LA MAISON MOREAU UK LTD
REGISTERED NUMBER:10596158

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
244
97,353

Cash at bank and in hand
  
3,933
12,330

  
4,177
109,683

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(266,119)
(358,329)

Total assets less current liabilities
  
 
 
(261,942)
 
 
(248,646)

  

Net liabilities
  
(261,942)
(248,646)


Capital and reserves
  

Called up share capital 
 6 
1,000
1,000

Profit and loss account
  
(262,942)
(249,646)

  
(261,942)
(248,646)


The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 May 2025.



M Scarpella
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LA MAISON MOREAU UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

La Maison Moreau UK Ltd is a limited liability company registered in England and Wales. Its registered office address is at 131-133 Cannon Street, London, United Kingdom, EC4N 5AX.
The principal activity of the Company during the year was that of the retail sale of luxury leather goods and accessories.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company made a loss for the year and at the balance sheet date has net current liabilities and net liabilities. The Directors have obtained assurance from the Shareholder that funds will be made available to the Company, so that it will be able to carry on trading and meet its financial obligations as and when they fall due, for at least twelve months from the date the accounts are approved. The accounts have been prepared under going concern on this basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.4

Turnover

Turnover is measured at the fair value of amounts receivable in respect of goods provided in the year, net of trade discounts and excluding value added tax. The Company recognises revenue from goods when the goods are delivered to the customer.

Page 2

 
LA MAISON MOREAU UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 3).


4.


Debtors

2023
2022
£
£


Trade debtors
-
81,690

Amounts owed by group undertakings
-
15,663

Prepayments and accrued income
244
-

244
97,353


Page 3

 
LA MAISON MOREAU UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
12,930
-

Amounts owed to group undertakings
233,301
63,430

Other taxation and social security
14,388
257,539

Accruals and deferred income
5,500
37,360

266,119
358,329



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1,000 (2022 - 1,000) Ordinary shares of £1 each
1,000
1,000



7.


Related party transactions

The Company forms part of a wholly-owned group and accordingly has taken advantage of the exemption allowed under section 33.1A of FRS 102 not to disclose transactions with other group companies.

 
Page 4