Company Registration No. 08326210 (England and Wales)
Ganache Macaron Limited
Unaudited accounts
for the year ended 31 December 2018
Ganache Macaron Limited
Unaudited accounts
Contents
Ganache Macaron Limited
Company Information
for the year ended 31 December 2018
Directors
Audrey Cadostin
Paul Regan
Company Number
08326210 (England and Wales)
Registered Office
RAILWAY ARCHES 402 MENTMORE TERRACE
HACKNEY
LONDON
E8 3PH
Accountants
DC Business Management Services
29 Falcon Crescent
Ponders End
Enfield
Middlesex
EN3 4LT
Ganache Macaron Limited
Accountants' report
Accountants' report to the board of directors of Ganache Macaron Limited on the preparation of the unaudited statutory accounts for the year ended 31 December 2018
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Ganache Macaron Limited for the year ended
31 December 2018 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Ganache Macaron Limited, as a body, in accordance with the terms of our engagement letter dated 1 September 2019. Our work has been undertaken solely to prepare for your approval the accounts of Ganache Macaron Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ganache Macaron Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Ganache Macaron Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Ganache Macaron Limited. You consider that Ganache Macaron Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Ganache Macaron Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
DC Business Management Services
29 Falcon Crescent
Ponders End
Enfield
Middlesex
EN3 4LT
27 September 2019
Ganache Macaron Limited
Statement of financial position
as at
31 December 2018
Tangible assets
9,659
12,073
Cash at bank and in hand
420
14
Creditors: amounts falling due within one year
(69,168)
(30,122)
Net current liabilities
(61,849)
(19,667)
Net liabilities
(52,190)
(7,594)
Profit and loss account
(52,190)
(7,594)
Shareholders' funds
(52,190)
(7,594)
For the year ending 31 December 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 27 September 2019.
Audrey Cadostin
Director
Company Registration No. 08326210
Ganache Macaron Limited
Notes to the Accounts
for the year ended 31 December 2018
Ganache Macaron Limited is a private company, limited by shares, registered in England and Wales, registration number 08326210. The registered office is RAILWAY ARCHES 402 MENTMORE TERRACE, HACKNEY, LONDON, E8 3PH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2018
41,379
617
41,996
At 31 December 2018
41,379
617
41,996
At 1 January 2018
29,614
309
29,923
Charge for the year
2,353
61
2,414
At 31 December 2018
31,967
370
32,337
At 31 December 2018
9,412
247
9,659
At 31 December 2017
11,765
308
12,073
Finished goods
2,000
2,000
Ganache Macaron Limited
Notes to the Accounts
for the year ended 31 December 2018
Other debtors
4,500
4,500
7
Creditors: amounts falling due within one year
2018
2017
Taxes and social security
(8,597)
(91)
Loans from directors
76,283
29,213
8
Average number of employees
During the year the average number of employees was 0 (2017: 0).