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ELECTRIC MAYONNAISE LTD

Registered Number
11683802
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

ELECTRIC MAYONNAISE LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

DE BEER, Ella
GANDER, Neil Stuart

Registered Address

The Townhouse
114-116 Fore Street
Hertford
SG14 1AJ

Registered Number

11683802 (England and Wales)
ELECTRIC MAYONNAISE LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets43,721847
3,721847
Current assets
Debtors539,68131,387
Cash at bank and on hand4,1173,457
43,79834,844
Creditors amounts falling due within one year6(25,453)(16,697)
Net current assets (liabilities)18,34518,147
Total assets less current liabilities22,06618,994
Creditors amounts falling due after one year7(20,489)(23,750)
Provisions for liabilities8(931)-
Net assets646(4,756)
Capital and reserves
Called up share capital200200
Profit and loss account446(4,956)
Shareholders' funds646(4,756)
The financial statements were approved and authorised for issue by the Board of Directors on 10 June 2025, and are signed on its behalf by:
GANDER, Neil Stuart
Director
Registered Company No. 11683802
ELECTRIC MAYONNAISE LTD
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery33-
Office Equipment-3
2.Average number of employees

20242023
Average number of employees during the year22
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 December 231511,8321,983
Additions-4,7314,731
At 30 November 241516,5636,714
Depreciation and impairment
At 01 December 23831,0531,136
Charge for year231,8341,857
At 30 November 241062,8872,993
Net book value
At 30 November 24453,6763,721
At 30 November 2368779847
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,6135,646
Amounts owed by associates and joint ventures / participating interests31,18417,908
Other debtors9677,833
Prepayments and accrued income917-
Total39,68131,387
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,500407
Bank borrowings and overdrafts4,065-
Taxation and social security18,63316,290
Accrued liabilities and deferred income255-
Total25,45316,697
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts20,48923,750
Total20,48923,750
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)931-
Total931-
9.Share capital
Ordinary shares of £1 each
10.Controlling party
The company is controlled by the two director shareholders, Neil Gander and Ella De Beer.