C PROJECT LDN LTD Company accounts

COMPANY REGISTRATION NUMBER: 09515767

C PROJECT LDN LTD

Unaudited Financial Statements

31 March 2025

C PROJECT LDN LTD

Financial Statements

Year ended 31 March 2025

Contents	Page

Directors' report	1

Statement of comprehensive income	2

Statement of financial position	3

Notes to the financial statements	5

C PROJECT LDN LTD

Directors' Report

Year ended 31 March 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025 .

Directors

The directors who served the company during the year were as follows:

Mr Romain Jacques Bourrillon
Director Bertrand Nicolas Hubert,Perrodo

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 3 December 2025 and signed on behalf of the board by:

Mr Romain Jacques Bourrillon

Director

Registered office:

C Project Ldn Ltd T/A Cocotte,

95 Westbourne Grove,London

England

W2 4UW

C PROJECT LDN LTD

Statement of Comprehensive Income

Year ended 31 March 2025

	2025	2024
Note	£	£
Turnover	4,613,001	4,447,709

Cost of sales	1,247,428	1,146,754
	------------	------------
Gross profit	3,365,573	3,300,955

Administrative expenses	3,789,472	3,899,129
Other operating income	1,525	14,317
	------------	------------
Operating loss	( 422,374)	( 583,857)

Other interest receivable and similar income		2,945	2,879
Interest payable and similar expenses		1,055	9,479
		------------	------------
Loss before taxation	5	( 420,484)	( 590,457)

Tax on loss	–	–
	---------	---------
Loss for the financial year and total comprehensive income	( 420,484)	( 590,457)
	---------	---------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

C PROJECT LDN LTD

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	435,471	556,114

Current assets

Stocks		37,072	36,995
Debtors	7	713,540	1,052,536
Cash at bank and in hand		256,048	324,640
		------------	------------
		1,006,660	1,414,171

Creditors: amounts falling due within one year	8	850,422	1,113,116
		------------	------------
Net current assets		156,238	301,055
		---------	---------
Total assets less current liabilities		591,709	857,169

Creditors: amounts falling due after more than one year	9	457,678	467,654
		---------	---------
Net assets		134,031	389,515
		---------	---------

Capital and reserves

Called up share capital	19,025	12,225
Share premium account	1,977,037	1,818,837
Profit and loss account	( 1,862,031)	( 1,441,547)
	------------	------------
Shareholders funds	134,031	389,515
	------------	------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

C PROJECT LDN LTD

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 3 December 2025 , and are signed on behalf of the board by:

Mr Romain Jacques Bourrillon

Director

Company registration number: 09515767

C PROJECT LDN LTD

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is C Project Ldn Ltd T/A Cocotte,, 95 Westbourne Grove,London, W2 4UW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% straight line
Fixtures and fittings	-	20% straight line
Computer Equipment	-	50% straight line
Setup Cost	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 75 (2024: 75 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	413,739	348,712
	---------	---------

6. Tangible assets

	Freehold property	Plant and machinery	Fixtures and fittings	Equipment	Setup Cost	Total
	£	£	£	£	£	£
Cost
At 1 Apr 2024	265,000	6,957	417,917	57,364	1,873,228	2,620,466
Additions	–	83,403	30,711	3,057	175,926	293,097
	---------	--------	---------	--------	------------	------------
At 31 Mar 2025	265,000	90,360	448,628	60,421	2,049,154	2,913,563
	---------	--------	---------	--------	------------	------------
Depreciation
At 1 Apr 2024	1,840	1,030	378,847	56,798	1,625,837	2,064,352
Charge for the year	22,084	12,968	23,249	1,635	353,804	413,740
	---------	--------	---------	--------	------------	------------
At 31 Mar 2025	23,924	13,998	402,096	58,433	1,979,641	2,478,092
	---------	--------	---------	--------	------------	------------
Carrying amount
At 31 Mar 2025	241,076	76,362	46,532	1,988	69,513	435,471
	---------	--------	---------	--------	------------	------------
At 31 Mar 2024	263,160	5,927	39,070	566	247,391	556,114
	---------	--------	---------	--------	------------	------------

7. Debtors

	2025	2024
	£	£
Trade debtors	2,419	–
Amounts owed by group undertakings and undertakings in which the company has a participating interest	48,838	300
Other debtors	662,283	1,052,236
	---------	------------
	713,540	1,052,536
	---------	------------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	534,998	742,517
Social security and other taxes	162,972	229,693
Other creditors	152,452	140,906
	---------	------------
	850,422	1,113,116
	---------	------------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	16,690	26,666
Other creditors	440,988	440,988
	---------	---------
	457,678	467,654
	---------	---------

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	Balance brought forward and outstanding
	2025	2024
	£	£
Mr Romain Jacques Bourrillon	111,981	111,981
	---------	---------