REGISTERED NUMBER: 13264021 (England and Wales)

ASPEN & MEURSAULT LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S Hodge

REGISTERED OFFICE:

96 Westbridge Road

London

SW11 3PH

REGISTERED NUMBER:

13264021 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Tangible assets

4

3,751

15,358

CURRENT ASSETS

Stocks

5

54,692

81,178

Debtors

6

21,344

19,123

Cash at bank and in hand

85,755

47,151

161,791

147,452

CREDITORS

Amounts falling due within one year

7

71,540

109,232

NET CURRENT ASSETS

90,251

38,220

TOTAL ASSETS LESS CURRENT LIABILITIES

94,002

53,578

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

93,902

53,478

SHAREHOLDERS' FUNDS

94,002

53,578

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

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

The director acknowledges his 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 director and authorised for issue on 20 November 2025 and were signed by:

Mr S Hodge - Director

1.	STATUTORY INFORMATION

Aspen & Meursault Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Short leasehold

-

at varying rates on cost

Fixtures, fittings & equipment

-

25% 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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Short

fittings

leasehold

& equipment

Totals

£

£

£

COST

At 1 June 2024

3,183

50,348

53,531

Additions

-

2,420

2,420

Disposals

-

(1,200

)

(1,200

)

At 31 May 2025

3,183

51,568

54,751

DEPRECIATION

At 1 June 2024

636

37,537

38,173

Charge for year

212

12,615

12,827

At 31 May 2025

848

50,152

51,000

NET BOOK VALUE

At 31 May 2025

2,335

1,416

3,751

At 31 May 2024

2,547

12,811

15,358

5.

STOCKS

31.5.25

31.5.24

£

£

Stocks

54,692

81,178

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

7,425

5,754

Other debtors

12,070

12,000

Prepayments and accrued income

1,849

1,369

21,344

19,123

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

5,694

6,311

Amounts owed to associates

35,289

81,548

Tax

15,763

6,973

Social security and other taxes

2,530

1,735

VAT

8,722

7,639

Service charge liability

824

1,625

Directors' current accounts

600

1,968

Accrued expenses

2,118

1,433

71,540

109,232

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 June 2024

53,478

Profit for the year

40,424

At 31 May 2025

93,902

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S Hodge.