REGISTERED NUMBER: 01504486 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Patisserie Franco-Belge Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R D Martin

SECRETARY:

R D Martin

REGISTERED OFFICE:

12 Duke Street

Henley on Thames

Oxfordshire

RG9 1UP

REGISTERED NUMBER:

01504486 (England and Wales)

ACCOUNTANTS:

Ridgefield Consulting Ltd

2 Hinksey Court

Church Way

Oxford

Oxfordshire

OX2 9SX

FIXED ASSETS

Tangible assets

4

417,990

408,133

Investments

5

4,160

2,461

422,150

410,594

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

6

105,211

407

Cash at bank and in hand

29,763

72,446

135,974

73,853

CREDITORS

Amounts falling due within one year

7

204,825

169,605

NET CURRENT LIABILITIES

(68,851

)

(95,752

)

TOTAL ASSETS LESS CURRENT LIABILITIES

353,299

314,842

CREDITORS

Amounts falling due after more than one year

8

(12,584

)

-

PROVISIONS FOR LIABILITIES

(19,497

)

(16,923

)

NET ASSETS

321,218

297,919

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

320,218

296,919

321,218

297,919

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

R D Martin - Director

1.	STATUTORY INFORMATION

Patisserie Franco-Belge Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

5% on cost

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

330,123

194,170

524,293

Additions

-

40,953

40,953

At 30 September 2025

330,123

235,123

565,246

DEPRECIATION

At 1 October 2024

11,064

105,096

116,160

Charge for year

3,688

27,408

31,096

At 30 September 2025

14,752

132,504

147,256

NET BOOK VALUE

At 30 September 2025

315,371

102,619

417,990

At 30 September 2024

319,059

89,074

408,133

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2024

2,461

Revaluations

1,699

At 30 September 2025

4,160

NET BOOK VALUE

At 30 September 2025

4,160

At 30 September 2024

2,461

Cost or valuation at 30 September 2025 is represented by:

Other

investments

£

Valuation in 2024

2,461

Valuation in 2025

1,699

4,160

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

105,211

407

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

18,728

-

Trade creditors

10,912

14,458

Taxation and social security

31,820

4,187

Other creditors

143,365

150,960

204,825

169,605

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

12,584

-

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the start of the year, Mr R Martin, a director of the Company, owed the Company £407. During the year, Mr R Martin withdrew £73,101 (2024:£nil) and paid expense on the Company's behalf of £nil (2024:£34,194). At the year end, the director owed the Company £73,508.