Acorah Software Products - Accounts Production 16.3.350 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 NI638989 Mr Robert Ashley French Mrs Amy Elizabeth French iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI638989 2024-01-31 NI638989 2025-01-31 NI638989 2024-02-01 2025-01-31 NI638989 frs-core:CurrentFinancialInstruments 2025-01-31 NI638989 frs-core:FurnitureFittings 2025-01-31 NI638989 frs-core:FurnitureFittings 2024-02-01 2025-01-31 NI638989 frs-core:FurnitureFittings 2024-01-31 NI638989 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 NI638989 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 NI638989 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 NI638989 frs-core:PlantMachinery 2025-01-31 NI638989 frs-core:PlantMachinery 2024-02-01 2025-01-31 NI638989 frs-core:PlantMachinery 2024-01-31 NI638989 frs-core:ShareCapital 2025-01-31 NI638989 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 NI638989 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 NI638989 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 NI638989 frs-bus:SmallEntities 2024-02-01 2025-01-31 NI638989 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 NI638989 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 NI638989 frs-bus:Director1 2024-02-01 2025-01-31 NI638989 frs-bus:Director2 2024-02-01 2025-01-31 NI638989 frs-countries:NorthernIreland 2024-02-01 2025-01-31 NI638989 2023-01-31 NI638989 2024-01-31 NI638989 2023-02-01 2024-01-31 NI638989 frs-core:CurrentFinancialInstruments 2024-01-31 NI638989 frs-core:ShareCapital 2024-01-31 NI638989 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: NI638989
French Village Patisserie and Brasserie Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI638989
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,536 125,700
80,536 125,700
CURRENT ASSETS
Stocks 5 16,987 18,980
Debtors 6 8,103 6,740
Cash at bank and in hand 44,540 41,793
69,630 67,513
Creditors: Amounts Falling Due Within One Year 7 (512,751 ) (561,844 )
NET CURRENT ASSETS (LIABILITIES) (443,121 ) (494,331 )
TOTAL ASSETS LESS CURRENT LIABILITIES (362,585 ) (368,631 )
NET LIABILITIES (362,585 ) (368,631 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (362,586 ) (368,632 )
SHAREHOLDERS' FUNDS (362,585) (368,631)
Page 1
Page 2
For the year ending 31 January 2025 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
Mr Robert Ashley French
Director
30/04/2025
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
French Village Patisserie and Brasserie Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI638989 . The registered office is 32 Montgomery Road, Belfast , BT6 9HL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Freehold 10% Straight Line
Plant & Machinery 10% Straight Line
Fixtures & Fittings 10% Straight Line
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 30)
43 30
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2024 66,650 199,326 144,117 410,093
Disposals - - (4,995 ) (4,995 )
As at 31 January 2025 66,650 199,326 139,122 405,098
Depreciation
As at 1 February 2024 52,265 141,236 90,892 284,393
Provided during the period 6,666 19,934 13,912 40,512
Disposals - - (343 ) (343 )
As at 31 January 2025 58,931 161,170 104,461 324,562
Net Book Value
As at 31 January 2025 7,719 38,156 34,661 80,536
As at 1 February 2024 14,385 58,090 53,225 125,700
5. Stocks
2025 2024
£ £
Work in progress 16,987 18,980
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,938 -
Other debtors 5,165 6,740
8,103 6,740
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 441,657 414,502
Amounts owed to group undertakings - 90,000
Other creditors 37,042 44,877
Taxation and social security 34,052 12,465
512,751 561,844
8. Related Party Transactions
During the financial year, various loan accounts operated between French Village Patisserie and Brasserie Limited and other companies, all of which were under common control.
At the end of the financial year a balance of £0 was owed by French Village Patisserie and Brasserie Limited to French Village Bakery Ltd (2024 - £90,000).
Page 4