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COMPANY REGISTRATION NUMBER: 3067961

DIDIER'S PATISSERIE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

DIDIER'S PATISSERIE LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31st DECEMBER 2025

CONTENTS | PAGE

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

DIDIER'S PATISSERIE LIMITED

CHARTERED CERTIFIED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DIDIER'S PATISSERIE LIMITED

YEAR ENDED 31st DECEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Didier's Patisserie Limited for the year ended 31st December 2025, which comprise the statement of financial position 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 www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of Didier's Patisserie Limited, as a body, in accordance with the terms of our engagement letter dated 1st December 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Didier's Patisserie Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Didier's Patisserie Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Didier's Patisserie Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Didier's Patisserie Limited. You consider that Didier's Patisserie 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 financial statements of Didier's Patisserie 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 statutory financial statements.
COLNE VALLEY BUSINESS SERVICES LLP T/A CLOKE & CO Chartered Certified Accountants
106-107 Dowgate Hill House 14-16 Dowgate Hill London EC4R 2SU
20 July 2026

DIDIER'S PATISSERIE LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024
Note | £ | £

FIXED ASSETS

Tangible assets | 5 | 1,026,600 | 816,899

CURRENT ASSETS

Stocks | 336,476 | 374,984
Debtors | 6 | 2,670,067 | 1,920,670
Cash at bank and in hand | 326,845 | 104,194
| ------------ | ------------
| 3,333,388 | 2,399,848

CREDITORS: amounts falling due within one year | 7 | 1,396,794 | 885,479
| ------------ | ------------
NET CURRENT ASSETS | 1,936,594 | 1,514,369
| ------------ | ------------
TOTAL ASSETS LESS CURRENT LIABILITIES | 2,963,194 | 2,331,268

CREDITORS: amounts falling due after more than one year | 8 | 3,678 | 75,348

PROVISIONS | 225,719 | 185,631
| ------------ | ------------
NET ASSETS | 2,733,797 | 2,070,289
| ------------ | ------------

DIDIER'S PATISSERIE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

| 2025 | 2024
Note | £ | £

CAPITAL AND RESERVES

Called up share capital | 1,100 | 1,100
Share premium account | 50,070 | 50,070
Profit and loss account | 2,682,627 | 2,019,119
| ------------ | ------------
SHAREHOLDERS FUNDS | 2,733,797 | 2,070,289
| ------------ | ------------

These financial statements have been prepared and delivered 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'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st December 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 .
These financial statements were approved by the board of directors and authorised for issue on 16 July 2026 , and are signed on behalf of the board by:

J-M Bigot
Director

Company registration number: 3067961

DIDIER'S PATISSERIE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31st DECEMBER 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 Unit 5, City Cross Business Park, Salutation Way, London, SE10 0AT.
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.
INCOME TAX
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
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:

| Short leasehold property | - | straight line over the life of the lease
| Plant and machinery | - | 3 to 12 years
| Fixtures and fittings | - | 3 years

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.
PROVISIONS
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
FINANCIAL INSTRUMENTS
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. The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year) are initially measured at present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, such as trade debtors and creditors, are measured, initially and subsequently, at the undisclosed amount of the cash or other consideration expected to be paid or received. 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 the Statement of Income and Retained Earnings.
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 69 (2024: 72 ).
5. TANGIBLE ASSETS

| Short leasehold property | Plant and machinery | Fixtures and fittings | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1st January 2025 | 636,039 | 2,208,398 | 102,082 | 2,946,519
Additions | 60,200 | 259,817 | 67,925 | 387,942
| --------- | ------------ | --------- | ------------
At 31st December 2025 | 696,239 | 2,468,215 | 170,007 | 3,334,461
| --------- | ------------ | --------- | ------------
Depreciation |  |  |  |
At 1st January 2025 | 563,792 | 1,463,747 | 102,081 | 2,129,620
Charge for the year | 12,568 | 158,538 | 7,135 | 178,241
| --------- | ------------ | --------- | ------------
At 31st December 2025 | 576,360 | 1,622,285 | 109,216 | 2,307,861
| --------- | ------------ | --------- | ------------
Carrying amount |  |  |  |
At 31st December 2025 | 119,879 | 845,930 | 60,791 | 1,026,600
| --------- | ------------ | --------- | ------------
At 31st December 2024 | 72,247 | 744,651 | 1 | 816,899
| --------- | ------------ | --------- | ------------

6. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 1,315,281 | 1,199,136
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 1,057,266 | 508,576
Other debtors | 297,520 | 212,958
| ------------ | ------------
| 2,670,067 | 1,920,670
| ------------ | ------------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 66,024 | 103,653
Trade creditors | 935,448 | 340,373
Corporation tax | 182,082 | 319,361
Social security and other taxes | 54,491 | 43,060
Other creditors | 158,749 | 79,032
| ------------ | ---------
| 1,396,794 | 885,479
| ------------ | ---------

8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 58,973
Other creditors | 3,678 | 16,375
| ------- | --------
| 3,678 | 75,348
| ------- | --------

9. RELATED PARTY TRANSACTIONS
The company has taken the advantage of the exemption available in Section 33 of FRS102 Related Party Disclosures, whereby it has not disclosed transactions with its ultimate parent company or any wholly subsidiary undertaking of the group.
10. CONTROLLING PARTY
The ultimate parent undertaking is Le Compaigne des Desserts SAS, a company incorporated in France whose registered address is Zone Industrial des Corrbieres, Rue des Romains, Lezignan-Corbieres, 11200, France, and who draw up the largest and smallest level of consolidated financial statements.