REGISTERED NUMBER: 11705754 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Chateau Gateau Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N J Umfreville

REGISTERED OFFICE:

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

REGISTERED NUMBER:

11705754 (England and Wales)

ACCOUNTANTS:

Chaves LLP

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

FIXED ASSETS

Tangible assets

4

20,177

26,996

CURRENT ASSETS

Stocks

-

4,500

Debtors

5

-

6,867

-

11,367

CREDITORS

Amounts falling due within one year

6

16,490

30,090

NET CURRENT LIABILITIES

(16,490

)

(18,723

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,687

8,273

PROVISIONS FOR LIABILITIES

7

2,413

2,979

NET ASSETS

1,274

5,294

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

1,272

5,292

SHAREHOLDERS' FUNDS

1,274

5,294

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

N J Umfreville - Director

1.	STATUTORY INFORMATION

Chateau Gateau Ltd 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.

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.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

46,021

3,475

49,496

DEPRECIATION

At 1 December 2024

19,586

2,914

22,500

Charge for year

6,609

210

6,819

At 30 November 2025

26,195

3,124

29,319

NET BOOK VALUE

At 30 November 2025

19,826

351

20,177

At 30 November 2024

26,435

561

26,996

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

-

6,000

Tax

-

867

-

6,867

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Tax

524

-

Directors' current accounts

14,217

28,890

Accrued expenses

1,749

1,200

16,490

30,090

7.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

2,413

2,979

Deferred

tax

£

Balance at 1 December 2024

2,979

Provided during year

(566

)

Balance at 30 November 2025

2,413

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

2

Share capital 1

£1

2

2