Maison De Cuisson Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Maison De Cuisson Ltd

Company Information

Directors

Mr T Dixon Mrs W Griffiths

Registered office

22 St. John Street Newport Pagnell Buckinghamshire MK16 8HJ

Accountants

Michael J Emery & Co Limited Chartered Accountants22 St. John Street Newport Pagnell Buckinghamshire MK16 8HJ

Maison De Cuisson Ltd

(Registration number: 15923401)
Balance Sheet as at 31 August 2025

	Note	2025 £
Fixed assets
Intangible assets	4	16,371
Tangible assets	5	17,566
		33,937
Current assets
Debtors	6	12,863
Cash at bank and in hand		24
		12,887
Creditors: Amounts falling due within one year	7	(83,515)
Net current liabilities		(70,628)
Net liabilities		(36,691)
Capital and reserves
Called up share capital		20
Retained earnings		(36,711)
Shareholders' deficit		(36,691)

For the financial period ending 31 August 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 May 2026 and signed on its behalf by:
 

......................................... Mr T Dixon Director

Maison De Cuisson Ltd

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales, 15923401.

The address of its registered office is:
22 St. John Street
Newport Pagnell
Buckinghamshire
MK16 8HJ
England

These financial statements were authorised for issue by the Board on 29 May 2026.

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 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.

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.

Maison De Cuisson Ltd

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 2025

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
Plant and machinery	20% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Maison De Cuisson Ltd

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 2025

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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company during the period, including directors, was 3.

Maison De Cuisson Ltd

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Additions acquired separately	18,190	18,190
At 31 August 2025	18,190	18,190
Amortisation
Amortisation charge	1,819	1,819
At 31 August 2025	1,819	1,819
Carrying amount
At 31 August 2025	16,371	16,371

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	21,935	21,935
At 31 August 2025	21,935	21,935
Depreciation
Charge for the period	4,369	4,369
At 31 August 2025	4,369	4,369
Carrying amount
At 31 August 2025	17,566	17,566

Maison De Cuisson Ltd

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 2025

6

Debtors

Current	2025 £
Trade debtors	748
Prepayments	1,915
Other debtors	10,200
	12,863

7

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Trade creditors	84
Taxation and social security	348
Accruals and deferred income	870
Other creditors	82,213
	83,515