Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30Holding Companyfalse2023-12-01truefalsetrue22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09227465 2023-12-01 2024-11-30 09227465 2022-12-01 2023-11-30 09227465 2024-11-30 09227465 2023-11-30 09227465 c:Director1 2023-12-01 2024-11-30 09227465 d:CurrentFinancialInstruments 2024-11-30 09227465 d:CurrentFinancialInstruments 2023-11-30 09227465 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 09227465 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 09227465 d:ShareCapital 2024-11-30 09227465 d:ShareCapital 2023-11-30 09227465 d:RetainedEarningsAccumulatedLosses 2024-11-30 09227465 d:RetainedEarningsAccumulatedLosses 2023-11-30 09227465 c:FRS102 2023-12-01 2024-11-30 09227465 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09227465 c:FullAccounts 2023-12-01 2024-11-30 09227465 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09227465 2 2023-12-01 2024-11-30 09227465 6 2023-12-01 2024-11-30 09227465 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 09227465









CHOUFFOT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
CHOUFFOT LIMITED
REGISTERED NUMBER: 09227465

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
523,321
523,321

  
523,321
523,321

Current assets
  

Cash at bank and in hand
  
709
709

  
709
709

Creditors: amounts falling due within one year
 5 
(466,730)
(483,230)

Net current liabilities
  
 
 
(466,021)
 
 
(482,521)

Total assets less current liabilities
  
57,300
40,800

  

Net assets
  
57,300
40,800

Page 1

 
CHOUFFOT LIMITED
REGISTERED NUMBER: 09227465
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
57,298
40,798

  
57,300
40,800


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 income and retained earnings 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 August 2025.




C Chouffot
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CHOUFFOT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Chouffot Limited is a private limited liability company with share capital incorporated in England & Wales under company number 09227465 with its registered office at Basepoint Business Centre, 110 Butterfield, Great Marlings, Luton, Bedfordshire LU2 8DL.

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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
CHOUFFOT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 December 2023
523,321



At 30 November 2024
523,321





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
466,730
482,285

Other creditors
-
945

466,730
483,230


The following liabilities were secured:




Details of security provided:

The bank loans are secured by a fixed and floating charge over the assets of the company and its subsidiary company.

Page 4

 
CHOUFFOT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


Related party transactions

During the year the company received an advancement of funds from its subsidiary company, New Kitchens Limited. This included dividends totalling £115,000 (2023: £95,000). At 30 November 2024 the company owed its subsidiary £466,730 (2023: £482,285) and this amount is included within creditors. These monies are interest free and repayable on demand.


7.


Controlling party

In the opinion of the directors there is no one ultimate controlling party.

 
Page 5