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# MADAME FONER LIMITED

## Company Registration Number:
00545171 (England and Wales)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 1 April 2024

## End date: 31 March 2025

# MADAME FONER LIMITED

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet |
Additional notes |
Balance sheet notes |

# MADAME FONER LIMITED

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 2,891 | 3,864
Total fixed assets: |  | 2,891 | 3,864
Current assets
Stocks: | 4 | 23,959 | 28,274
Debtors: | 5 | 116 | 116
Cash at bank and in hand: |  | 6,094 | 6,292
Total current assets: |  | 30,169 | 34,682
Creditors: amounts falling due within one year: | 6 | ( 19,631 ) | ( 22,225 )
Net current assets (liabilities): |  | 10,538 | 12,457
Total assets less current liabilities: |  | 13,429 | 16,321
Creditors: amounts falling due after more than one year: | 7 | ( 26,662 ) | ( 32,938 )
Total net assets (liabilities): |  | (13,233) | (16,617)
Capital and reserves
Called up share capital: |  | 1,500 | 1,500
Profit and loss account: |  | (14,733 ) | (18,117 )
Total Shareholders' funds: |  | ( 13,233 ) | (16,617)

The notes form part of these financial statements

# MADAME FONER LIMITED

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 4 December 2025
and signed on behalf of the board by:

Name: A Vaughan
Status: Director

The notes form part of these financial statements

# MADAME FONER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Revenue recognition Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities

  Tangible fixed assets depreciation policy

  Depreciation Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Asset class Depreciation method and rate Fixtures & fittings 15% Straight line

  Other accounting policies

  Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). Basis of preparation These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. Going concern The financial statements have been prepared on a going concern basis. Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss. Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

# MADAME FONER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 3

# MADAME FONER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 April 2024 |  |  | 41,730 |  |  | 41,730
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 March 2025 |  |  | 41,730 |  |  | 41,730
Depreciation |  |  |  |  |  |
At 1 April 2024 |  |  | 37,866 |  |  | 37,866
Charge for year |  |  | 973 |  |  | 973
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 March 2025 |  |  | 38,839 |  |  | 38,839
Net book value |  |  |  |  |  |
At 31 March 2025 |  |  | 2,891 |  |  | 2,891
At 31 March 2024 |  |  | 3,864 |  |  | 3,864

# MADAME FONER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 23,959 | 28,274
Total | 23,959 | 28,274

# MADAME FONER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Prepayments and accrued income | 116 | 116
Total | 116 | 116

# MADAME FONER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 6,192 | 6,024
Trade creditors | 6,675 | 9,693
Taxation and social security | 3,785 | 3,416
Accruals and deferred income | 1,053 | 1,021
Other creditors | 1,926 | 2,071
Total | 19,631 | 22,225

# MADAME FONER LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 7. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 26,662 | 32,938
Total | 26,662 | 32,938