Francois Goffinet (UK) Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Francois Goffinet (UK) Limited for the year ended 30 June 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Francois Goffinet (UK) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Francois Goffinet (UK) Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Francois Goffinet (UK) Limited and state those matters that we have agreed to state to the director of Francois Goffinet (UK) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Francois Goffinet (UK) Limited and its director as a body for our work or for this report.

It is your duty to ensure that Francois Goffinet (UK) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Francois Goffinet (UK) Limited . You consider that Francois Goffinet (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Francois Goffinet (UK) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

11/12/2025

Charlton Baker - Thatcham

Lindenmuth House

37 Greenham Business Park

Thatcham

Berkshire

RG19 6HW

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Francois Goffinet (UK) Limited

Balance Sheet

As At 30 June 2025

Balance Sheet

Registered number: 03217749

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		535,929		538,149
Investments	6		68,971		68,971

			604,900		607,120
CURRENT ASSETS
Debtors	7	122,541		110,808
Investments	8	158,808		256,925
Cash at bank and in hand		223,747		136,379

		505,096		504,112
Creditors: Amounts Falling Due Within One Year	9	(397,414 )		(386,545 )

NET CURRENT ASSETS (LIABILITIES)			107,682		117,567

TOTAL ASSETS LESS CURRENT LIABILITIES			712,582		724,687

Creditors: Amounts Falling Due After More Than One Year	10		(92,792 )		(130,025 )

NET ASSETS			619,790		594,662

CAPITAL AND RESERVES
Called up share capital	11		100		2
Revaluation reserve	12		31,014		31,014
Profit and Loss Account			588,676		563,646

SHAREHOLDERS' FUNDS			619,790		594,662

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Francois Goffinet (UK) Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr F Goffinet

Director

15/12/2025

The notes on pages 4 to 7 form part of these financial statements.

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Francois Goffinet (UK) Limited

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

Francois Goffinet (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03217749 . The registered office is 38 Bourne Street, London, SW1W 8JA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% SL
Leasehold	10% SL
Plant & Machinery	25% SL
Computer Equipment	25% SL

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Francois Goffinet (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation - continued

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2024	75,000

As at 30 June 2025	75,000

Amortisation
As at 1 July 2024	75,000

As at 30 June 2025	75,000

Net Book Value
As at 30 June 2025	-

As at 1 July 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2024	528,810	43,246	38,637	57,122	667,815
Additions	-	-	-	2,526	2,526
Disposals	-	-	-	(7,091 )	(7,091 )

As at 30 June 2025	528,810	43,246	38,637	52,557	663,250

Depreciation
As at 1 July 2024	-	43,246	38,637	47,783	129,666
Provided during the period	-	-	-	4,746	4,746
Disposals	-	-	-	(7,091 )	(7,091 )

As at 30 June 2025	-	43,246	38,637	45,438	127,321

Net Book Value
As at 30 June 2025	528,810	-	-	7,119	535,929

As at 1 July 2024	528,810	-	-	9,339	538,149

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Francois Goffinet (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

6. Investments

	Listed
	£
Cost or Valuation
As at 1 July 2024	68,971

As at 30 June 2025	68,971

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	68,971

As at 1 July 2024	68,971

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	32,673	61,137
Other debtors	89,868	49,671

	122,541	110,808

8. Current Asset Investments

	2025	2024
	£	£
Listed investments	158,808	256,925

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	39,249	61,954
Bank loans and overdrafts	-	1,444
Other loans 1 - under 1 year	21,480	20,497
Other creditors	336,685	302,650

	397,414	386,545

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans 1 (1-2 yrs)	43,240	63,868
Other creditors	49,552	66,157

	92,792	130,025

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Francois Goffinet (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	2

12. Reserves

	Revaluation Reserve
	£
As at 1 July 2024	31,014

As at 30 June 2025	31,014

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