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Company Registration No. 8742453 (England and Wales)
Etoile Bakery Limited Unaudited accounts for the year ended 31 October 2024
Etoile Bakery Limited Unaudited accounts Contents
Page
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Etoile Bakery Limited Company Information for the year ended 31 October 2024
Director
Mrs Holly Barea
Company Number
8742453 (England and Wales)
Registered Office
103 Elspeth Road London SW11 1DP England
Accountants
Sage Accounting Ltd 19 Lomond Close Tamworth Staffordshire United Kingdom B79 8ET
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Etoile Bakery Limited Accountants' report
Accountants' report to the director of Etoile Bakery Limited on the preparation of the unaudited statutory accounts for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Etoile Bakery Limited for the year ended 31 October 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Etoile Bakery Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Etoile Bakery Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Etoile Bakery Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Etoile Bakery Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Etoile Bakery Limited. You consider that Etoile Bakery 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 accounts of Etoile Bakery 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 accounts.
Sage Accounting Ltd 19 Lomond Close Tamworth Staffordshire United Kingdom B79 8ET 24 July 2025
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Etoile Bakery Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,101 
10,377 
Current assets
Inventories
3,000 
3,000 
Debtors
3,961 
3,561 
Cash at bank and in hand
61,709 
61,521 
68,670 
68,082 
Creditors: amounts falling due within one year
(10,976)
(14,479)
Net current assets
57,694 
53,603 
Net assets
64,795 
63,980 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
64,794 
63,979 
Shareholders' funds
64,795 
63,980 
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2025 and were signed on its behalf by
Mrs Holly Barea Director Company Registration No. 8742453
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Etoile Bakery Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Etoile Bakery Limited is a private company, limited by shares, registered in England and Wales, registration number 8742453. The registered office is 103 Elspeth Road, London, SW11 1DP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
4 Years straight line
Computer equipment
3 Years straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2023
61,338 
7,650 
7,565 
5,193 
81,746 
At 31 October 2024
61,338 
7,650 
7,565 
5,193 
81,746 
Depreciation
At 1 November 2023
53,205 
7,650 
6,668 
3,846 
71,369 
Charge for the year
2,033 
- 
299 
944 
3,276 
At 31 October 2024
55,238 
7,650 
6,967 
4,790 
74,645 
Net book value
At 31 October 2024
6,100 
- 
598 
403 
7,101 
At 31 October 2023
8,133 
- 
897 
1,347 
10,377 
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Etoile Bakery Limited Notes to the Accounts for the year ended 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
641 
1,241 
Trade debtors
3,320 
1,660 
Other debtors
- 
660 
3,961 
3,561 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
8,316 
14,479 
Loans from directors
2,660 
- 
10,976 
14,479 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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