REGISTERED NUMBER: 07805773 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Epicerie Ludo Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

28,497

37,032

28,497

37,032

CURRENT ASSETS

Stocks

88,063

80,589

Debtors

6

17,477

14,568

Cash at bank

77,060

47,332

182,600

142,489

CREDITORS

Amounts falling due within one year

7

(116,185

)

(95,422

)

NET CURRENT ASSETS

66,415

47,067

TOTAL ASSETS LESS CURRENT LIABILITIES

94,912

84,099

PROVISIONS FOR LIABILITIES

(1,486

)

(2,228

)

NET ASSETS

93,426

81,871

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

93,424

81,869

93,426

81,871

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

Mr L R G Piot - Director

1.	STATUTORY INFORMATION

Epicerie Ludo Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07805773

Registered office:

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

Turnover from the sale of goods and services are recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods and services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on cost

Improvements to property

-

20% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

33% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

1,000

AMORTISATION

At 1 February 2024

and 31 January 2025

1,000

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 February 2024

32,280

9,875

28,217

Additions

-

-

1,216

At 31 January 2025

32,280

9,875

29,433

DEPRECIATION

At 1 February 2024

12,912

1,975

25,854

Charge for year

3,228

1,975

1,743

At 31 January 2025

16,140

3,950

27,597

NET BOOK VALUE

At 31 January 2025

16,140

5,925

1,836

At 31 January 2024

19,368

7,900

2,363

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2024

25,134

23,263

8,308

127,077

Additions

-

-

-

1,216

At 31 January 2025

25,134

23,263

8,308

128,293

DEPRECIATION

At 1 February 2024

24,627

16,369

8,308

90,045

Charge for year

507

2,298

-

9,751

At 31 January 2025

25,134

18,667

8,308

99,796

NET BOOK VALUE

At 31 January 2025

-

4,596

-

28,497

At 31 January 2024

507

6,894

-

37,032

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

12,862

8,199

Other debtors

4,615

6,369

17,477

14,568

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

45,846

40,044

Taxation and social security

26,135

17,472

Other creditors

44,204

37,906

116,185

95,422

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.1.25

31.1.24

£

£

Within one year

31,441

29,405

Between one and five years

119,005

113,604

In more than five years

56,067

79,563

206,513

222,572