ACCOUNTS - Final Accounts preparation

Registered number: 16485563

BORDELAISE EWELL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MAY 2026

BORDELAISE EWELL LIMITED

REGISTERED NUMBER: 16485563

BALANCE SHEET

AS AT 31 MAY 2026

		2026
Note		£

Fixed assets
Tangible assets	4		74,241
			74,241
Current assets
Stocks		15,800
Cash at bank and in hand	5	5,208
		21,008
Creditors: amounts falling due within one year	6	(152,530)
Net current (liabilities)/assets			(131,522)
Total assets less current liabilities			(57,281)

Net (liabilities)/assets			(57,281)

Capital and reserves
Called up share capital	7	2
Profit and loss account		(57,283)
		(57,281)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 October 2026.

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BORDELAISE EWELL LIMITED

REGISTERED NUMBER: 16485563

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 2026

Olivier Mosse Cohen

Director

The notes on pages 3 to 6 form part of these financial statements.

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BORDELAISE EWELL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2026

1.	General information

Bordelaise Ewell Limited is a private company limited by shares and is incorporated in England and Wales. The Registered Office is 17 High Street, Ewell, Epsom, KT17 1SB.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover comprise of sales of food and drinks.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property	-	10%
Plant and machinery	-	20%
Fixtures and fittings	-	20%
Office equipment	-	20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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BORDELAISE EWELL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2026

2.Accounting policies (continued)

2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is 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.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 14.

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BORDELAISE EWELL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2026

4.	Tangible fixed assets

	Short-term leasehold property	Plant and machinery	Fixtures and fittings	Office equipment	Total
	£	£	£	£	£
Cost or valuation
Additions	25,950	23,136	38,639	1,832	89,557
At 31 May 2026	25,950	23,136	38,639	1,832	89,557
Depreciation
Charge for the period on owned assets	2,595	4,627	7,728	366	15,316
At 31 May 2026	2,595	4,627	7,728	366	15,316
Net book value
At 31 May 2026	23,355	18,509	30,911	1,466	74,241

5.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	5,208
		5,208

6.	Creditors: Amounts falling due within one year
		2026
		£

	Trade creditors	8,062
	Other taxation and social security	24,925
	Other creditors	116,843
	Accruals and deferred income	2,700
		152,530

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BORDELAISE EWELL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2026

7.	Share capital
		2026
		£

		Allotted, called up and fully paid

		2 Ordinary shares of £1.00 each	2

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