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Registered number: 12977388
THIBAULT COURTOISIER PÂTISSERIE VERTE CYF.
Unaudited Financial Statements
For The Year Ended 31 October 2024
Llama Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12977388
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90,526 80,816
90,526 80,816
CURRENT ASSETS
Stocks 5 31,097 30,619
Debtors 6 10,629 48,333
Cash at bank and in hand 28,461 18,541
70,187 97,493
Creditors: Amounts Falling Due Within One Year 7 (29,485 ) (44,644 )
NET CURRENT ASSETS (LIABILITIES) 40,702 52,849
TOTAL ASSETS LESS CURRENT LIABILITIES 131,228 133,665
Creditors: Amounts Falling Due After More Than One Year 8 (51,423 ) (54,229 )
NET ASSETS 79,805 79,436
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 79,803 79,434
SHAREHOLDERS' FUNDS 79,805 79,436
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Cari Barley
Director
06/12/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
THIBAULT COURTOISIER PÂTISSERIE VERTE CYF. is a private company, limited by shares, incorporated in England & Wales, registered number 12977388 . The registered office is Patisserie Verte, Unit 3 Martin Road, Caerdydd, CF24 5SD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 20% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 5)
7 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 45,343 17,000 45,456 6,251 114,050
Additions 26,085 - - 3,091 29,176
As at 31 October 2024 71,428 17,000 45,456 9,342 143,226
Depreciation
As at 1 November 2023 15,171 3,400 13,719 944 33,234
Provided during the period 9,069 - 9,310 1,087 19,466
As at 31 October 2024 24,240 3,400 23,029 2,031 52,700
...CONTINUED
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Net Book Value
As at 31 October 2024 47,188 13,600 22,427 7,311 90,526
As at 1 November 2023 30,172 13,600 31,737 5,307 80,816
5. Stocks
2024 2023
£ £
Stock 31,097 30,619
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,616 37,492
VAT 6,013 10,841
10,629 48,333
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,632 11,764
Bank loans and overdrafts 267 -
Other taxes and social security 2,866 1,451
Net wages 747 -
Other creditors 504 144
Directors' loan accounts 23,469 31,285
29,485 44,644
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 41,035 44,947
Other loans 10,388 9,282
51,423 54,229
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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