| CREPES A LA CARTE LIMITED |
| Registered number: |
09842702 |
| Balance Sheet |
| as at 31 October 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
18,229 |
|
|
24,479 |
| Tangible assets |
4 |
|
|
6,953 |
|
|
3,950 |
|
|
|
|
25,182 |
|
|
28,429 |
|
| Current assets |
| Stocks |
|
|
19,000 |
|
|
12,000 |
| Debtors |
5 |
|
1,655 |
|
|
1,655 |
| Cash at bank and in hand |
|
|
4,038 |
|
|
4,109 |
|
|
|
24,693 |
|
|
17,764 |
|
| Creditors: amounts falling due within one year |
6 |
|
(107,916) |
|
|
(68,569) |
|
| Net current liabilities |
|
|
|
(83,223) |
|
|
(50,805) |
|
| Total assets less current liabilities |
|
|
|
(58,041) |
|
|
(22,376) |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(1,634) |
|
|
(6,372) |
|
|
|
| Net liabilities |
|
|
|
(59,675) |
|
|
(28,748) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2 |
|
|
2 |
| Profit and loss account |
|
|
|
(59,677) |
|
|
(28,750) |
|
| Shareholders' funds |
|
|
|
(59,675) |
|
|
(28,748) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| THOMAS HUET |
EVA LE BADEZET |
| Director |
Director |
| Approved by the board on 30 July 2026 |
|
| CREPES A LA CARTE LIMITED |
| Notes to the Accounts |
| for the year ended 31 October 2025 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Motor vehicles |
over 5 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
3 |
|
4 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Leasehold premium |
|
|
Cost |
|
At 1 November 2024 |
75,000 |
|
At 31 October 2025 |
75,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 November 2024 |
50,521 |
|
Provided during the year |
6,250 |
|
At 31 October 2025 |
56,771 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 October 2025 |
18,229 |
|
At 31 October 2024 |
24,479 |
|
|
|
|
|
|
|
|
|
|
Leasehold premium is being written off in equal annual instalments over its estimated economic life of 12 years. |
|
| 4 |
Tangible fixed assets |
|
|
|
|
Fixtures, fittings, tools and equipment |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 November 2024 |
13,312 |
|
11,460 |
|
24,772 |
|
Additions |
4,681 |
|
- |
|
4,681 |
|
At 31 October 2025 |
17,993 |
|
11,460 |
|
29,453 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 November 2024 |
9,362 |
|
11,460 |
|
20,822 |
|
Charge for the year |
1,678 |
|
- |
|
1,678 |
|
At 31 October 2025 |
11,040 |
|
11,460 |
|
22,500 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 October 2025 |
6,953 |
|
- |
|
6,953 |
|
At 31 October 2024 |
3,950 |
|
- |
|
3,950 |
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
1,655 |
|
1,655 |
|
|
|
|
|
|
|
|
|
|
Amounts due after more than one year included above |
1,655 |
|
1,655 |
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
5,400 |
|
- |
|
Other taxes and social security costs |
2,736 |
|
9,051 |
|
Other creditors |
99,780 |
|
59,518 |
|
|
|
|
|
|
107,916 |
|
68,569 |
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
1,634 |
|
6,372 |
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
CREPES A LA CARTE LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
112 KENTISH TOWN ROAD |
|
LONDON |
|
NW1 9PX |