Compagnie Des Desserts Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05266874

Compagnie Des Desserts Limited

Filleted Financial Statements

31 December 2024

Compagnie Des Desserts Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Compagnie Des Desserts Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£	£

Fixed assets

Tangible assets	4		27,867		30,275

Current assets

Debtors	5	358,958	144,921
Cash at bank and in hand		43,117	31,873
		---------	---------
		402,075	176,794

Creditors: amounts falling due within one year	6	883,705		621,218
		---------		---------
Net current liabilities			481,630		444,424
			---------		---------
Total assets less current liabilities			( 453,763)		( 414,149)
			---------		---------
Net liabilities			( 453,763)		( 414,149)
			---------		---------

Capital and reserves

Called up share capital	200,100	200,100
Profit and loss account	( 653,863)	( 614,249)
	---------	---------
Shareholder deficit	( 453,763)	( 414,149)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 26 September 2025 , and are signed on behalf of the board by:

J M Bigot Director

Company registration number: 05266874

Compagnie Des Desserts Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Destiny House, Preston Street, Manchester, M18 8DB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a going concern basis. The directors of the parent company have confirmed that it is their intention to continue to provide such financial support as the company requires for its continued operation and the director has therefore prepared the financial statements on a going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

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

Long leasehold property	-	Straight line over 15 years
Equipment	-	5% - 15% straight line

4. Tangible assets

	Land and buildings	Plant and machinery etc	Total
	£	£	£
Cost
At 1 January 2024 and 31 December 2024	27,789	330,760	358,549
	--------	---------	---------
Depreciation
At 1 January 2024	27,789	300,485	328,274
Charge for the year	–	2,408	2,408
	--------	---------	---------
At 31 December 2024	27,789	302,893	330,682
	--------	---------	---------
Carrying amount
At 31 December 2024	–	27,867	27,867
	--------	---------	---------
At 31 December 2023	–	30,275	30,275
	--------	---------	---------

5. Debtors

	2024	2023
	£	£
Trade debtors	73,298	127,202
Other debtors	285,660	17,719
	---------	---------
	358,958	144,921
	---------	---------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	10,198	2,206
Amounts owed to group undertakings and undertakings in which the company has a participating interest	844,532	550,894
Social security and other taxes	5,027	3,855
Other creditors	23,948	64,263
	---------	---------
	883,705	621,218
	---------	---------

7. Summary audit opinion

The auditor's report dated 29 September 2025 was unqualified .

The senior statutory auditor was Stuart Whitehead FCA , for and on behalf of Edwards Veeder LLP .

8. Related party transactions

The company has taken advantage of the exemption available in Section 33 of FRS102 "Related Party Disclosures" whereby it has not disclosed transactions with its ultimate parent company or any wholly owned subsidiary undertaking of the group.

9. Controlling party

The ultimate parent company is La Compagnie des Desserts SAS, a company incorporated in France. The largest and smallest level of consolidated financial statements are drawn up by La Compagnie des Desserts SAS, 4 rue des romains, 11200 Lezignan Corbieres.