Registration number: 02946642

Les Mirabelles Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Les Mirabelles Limited

Company Information

Director

Mr C Laage

Company secretary

Mrs S Brooker

Registered office

The Old Exchange 521 Wimborne Road East Ferndown Dorset BH22 9NH

Accountants

Wilkinsons Accountants Limited Chartered Certified Accountants The Old Exchange 521 Wimborne Road East Ferndown Dorset BH22 9NH

Les Mirabelles Limited

(Registration number: 02946642)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	26,535	28,233
Current assets
Stocks	5	384,865	375,272
Debtors	6	2,703	4,262
Cash at bank and in hand		151,604	130,724
		539,172	510,258
Creditors: Amounts falling due within one year	7	(78,440)	(84,756)
Net current assets		460,732	425,502
Total assets less current liabilities		487,267	453,735
Provisions for liabilities		(5,777)	(5,987)
Net assets		481,490	447,748
Capital and reserves
Called up share capital		25,000	25,000
Capital redemption reserve		25,000	25,000
Retained earnings		431,490	397,748
Shareholders' funds		481,490	447,748

Les Mirabelles Limited

(Registration number: 02946642)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 August 2026
 

......................................... Mr C Laage Director

Les Mirabelles Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

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

The address of its registered office is:
The Old Exchange
521 Wimborne Road East
Ferndown
Dorset
BH22 9NH

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.

The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Les Mirabelles Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

2	Accounting policies (continued)

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
Property improvements	Over 5 years
Plant and machinery	15% reducing balance

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 (including the director) during the year, was 9 (2024 - 9).

Les Mirabelles Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Property improvements £	Plant and machinery £	Total £
Cost or valuation
At 1 December 2024	13,206	116,346	129,552
Additions	-	2,948	2,948
At 30 November 2025	13,206	119,294	132,500
Depreciation
At 1 December 2024	8,921	92,398	101,319
Charge for the year	857	3,789	4,646
At 30 November 2025	9,778	96,187	105,965
Carrying amount
At 30 November 2025	3,428	23,107	26,535
At 30 November 2024	4,285	23,948	28,233

Included within the net book value of land and buildings above is £3,428 (2024 - £4,285) in respect of leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	384,865	375,272

6

Debtors

	2025 £	2024 £
Prepayments	2,703	4,262
	2,703	4,262

Les Mirabelles Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	4,348	5,739
Taxation and social security	48,250	55,158
Accruals and deferred income	9,118	11,172
Other creditors	16,724	12,687
	78,440	84,756