Helene Darroze Cooking Consultant Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06498962 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

HELENE DARROZE COOKING CONSULTANT

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

H Darroze

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

06498962 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

12,417

11,744

Investments

5

579,134

1,687,367

591,551

1,699,111

Current assets

Debtors

6

1,854,937

1,267,994

Cash at bank

154,040

193,789

2,008,977

1,461,783

Creditors

Amounts falling due within one year

7

(139,044

)

(520,380

)

Net current assets

1,869,933

941,403

Total assets less current liabilities

2,461,484

2,640,514

Capital and reserves

Called up share capital

8

1

Retained earnings

2,461,483

2,640,513

Shareholders' funds

2,461,484

2,640,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 30 October 2026 and were signed by:

H Darroze - Director

1.	Statutory information

Helene Darroze Cooking Consultant 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.

Going concern

The financial statements have been prepared on a going concern basis. The director has reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Turnover represents amounts receivable for services provided in the year and is stated net of VAT.

Tangible fixed assets

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

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the Balance Sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the Company's cash management.

Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Investments

The company holds a portfolio of financial investments measured at fair value through profit or loss in accordance with FRS 102 Section 1A. Fair value is determined annually using market data and valuations provided by the investment manager, with all gains and losses recognised in profit or loss.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

Artwork

fittings

equipment

Totals

£

Cost

At 1 January 2025

11,744

9,765

-

21,509

Additions

-

1,005

At 31 December 2025

11,744

9,765

1,005

22,514

Depreciation

At 1 January 2025

-

9,765

-

9,765

Charge for year

-

332

At 31 December 2025

-

9,765

332

10,097

Net book value

At 31 December 2025

11,744

-

673

12,417

At 31 December 2024

11,744

-

11,744

5.	Fixed asset investments

Other

investments

£

Cost or valuation

At 1 January 2025

1,687,367

Additions

1,740,840

Disposals

(2,914,122

)

Revaluations

65,049

At 31 December 2025

579,134

Net book value

At 31 December 2025

579,134

At 31 December 2024

1,687,367

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2024

1,687,365

Valuation in 2025

(1,108,231

)

579,134

6.

Debtors: amounts falling due within one year

2025

2024

£

Trade debtors

15,878

15,143

Amounts owed by group undertakings

907,319

671,272

Other debtors

931,740

581,579

1,854,937

1,267,994

7.

Creditors: amounts falling due within one year

2025

2024

£

Trade creditors

5,380

21,719

Amounts owed to group undertakings

53,681

-

Taxation and social security

58,808

486,736

Other creditors

21,175

11,925

139,044

520,380

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary

£1

1

9.	Related party disclosures

Within other debtors is £169,939 (2024: £165,744) due to the company by the director. Interest is being charged on the outstanding balance.

10.	Ultimate controlling party

The controlling party is Ciboulette & Cie SAS.

The ultimate controlling party is H Darroze.