Registration number: 09609706

Entreprise Charlamand Ltd

Profit and Loss Account for the Year Ended 31 May 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Entreprise Charlamand Ltd

(Registration number: 09609706)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	434	434
Current assets
Debtors	4	400	400
Creditors: Amounts falling due within one year	5	(5,113)	(5,113)
Net current liabilities		(4,713)	(4,713)
Total assets less current liabilities		(4,279)	(4,279)
Provisions for liabilities		(82)	(82)
Net liabilities		(4,361)	(4,361)
Capital and reserves
Called up share capital	6	3	3
Retained earnings		(4,364)	(4,364)
Shareholders' deficit		(4,361)	(4,361)

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 4 December 2025
 

......................................... Mr GR Adamson Director

Entreprise Charlamand Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
79-81 Boslowick Road
Falmouth
Cornwall
TR11 4QD

These financial statements were authorised for issue by the director on 4 December 2025.

2	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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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
Office equipment	25% reducing balance

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.

Entreprise Charlamand Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2024	1,029	1,029
At 31 May 2025	1,029	1,029
Depreciation
At 1 June 2024	595	595
At 31 May 2025	595	595
Carrying amount
At 31 May 2025	434	434
At 31 May 2024	434	434

4

Debtors

5

Creditors

	Note	2025 £	2024 £
Due within one year
Amounts due to related parties	7	5,113	5,113

Entreprise Charlamand Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	3	3	3	3

7	Related party transactions

Summary of transactions with other related parties

Director At the balance sheet date the amount due to the director was £5,113 (2024- £5,113). No interest was declared on this loan. The loan is repayable on demand.