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REGISTERED NUMBER: 11354802 (England and Wales)






Financial Statements

for the Year Ended 30 September 2024

for

LA GUILDE DU COGNAC LIMITED

LA GUILDE DU COGNAC LIMITED (REGISTERED NUMBER: 11354802)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


LA GUILDE DU COGNAC LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTOR: J Robicquet





REGISTERED OFFICE: Unit 1
Royal Mills
Manchester
M4 5BA





REGISTERED NUMBER: 11354802 (England and Wales)





AUDITORS: Pembroke Briggs Chartered Accountants
Beacon House
South Road
Weybridge
Surrey
KT13 9DZ

LA GUILDE DU COGNAC LIMITED (REGISTERED NUMBER: 11354802)

Abridged Balance Sheet
30 September 2024

30.9.24 30.9.23
£    £   
CURRENT ASSETS
Debtors 2,430 2,080
Cash at bank 153,951 156,051
156,381 158,131
CREDITORS
Amounts falling due within one
year

325,455

307,942
NET CURRENT LIABILITIES (169,074 ) (149,811 )
TOTAL ASSETS LESS
CURRENT LIABILITIES

(169,074

)

(149,811

)

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 398,130 398,130
Retained earnings (567,304 ) (548,041 )
(169,074 ) (149,811 )

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2025 and were signed by:





J Robicquet - Director


LA GUILDE DU COGNAC LIMITED (REGISTERED NUMBER: 11354802)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

La Guilde Du Cognac Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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

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.

3. EMPLOYEES AND DIRECTORS

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

LA GUILDE DU COGNAC LIMITED (REGISTERED NUMBER: 11354802)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


4. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

S Briggs (Senior Statutory Auditor)
for and on behalf of Pembroke Briggs Chartered Accountants