MAISON_CRIVELLI_LTD_31_Dec_2024_companies_house_set_of

Maison Crivelli Ltd

Statement of Financial Position

31 December 2024

		2024
	Note	£
Fixed assets
Tangible assets	5	75,139
Current assets
Stocks		336,704
Debtors	6	444,129
Cash at bank and in hand		1,180,151
		1,960,984
Creditors: amounts falling due within one year	7	(1,913,833	)
Net current assets		47,151
Total assets less current liabilities		122,290
Provisions for liabilities		(18,785	)
Net assets		103,505
Capital and reserves
Called up share capital		100
Profit and loss account		103,405
Shareholders funds		103,505

For the year ending

31 December 2024

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

financial statements

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

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

These

financial statements

were approved by the board of directors and authorised for issue on

22 September 2025

, and are signed on behalf of the board by:

Thibaud Crivelli

Director

Company registration number:

15400210

Maison Crivelli Ltd

Notes to the Financial Statements

Year ended

31 December 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Bramhall House 14 Ack Lane East

Bramhall

Stockport

Cheshire

SK7 2BY

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment	33% straight line
Fixtures, fittings and equipment	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase and costs of conversion.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 9 January 2024	-
Additions	92,569
At 31 December 2024	92,569
Depreciation
At 9 January 2024	-
Charge	17,430
At 31 December 2024	17,430
Carrying amount
At 31 December 2024	75,139

6 Debtors

	2024
	£
Trade debtors	438,942
Other debtors	5,187
	444,129

7 Creditors: amounts falling due within one year

	2024
	£
Trade creditors	354,543
Amounts owed to group undertakings and undertakings in which the company has a participating interest	1,259,682
Taxation and social security	138,473
Other creditors	161,135
	1,913,833

8 Related party transactions

During the year the company entered into the following transactions with related parties:

	2024
	£
Intercompany Loan	1,259,682