L'ARTISAN DU CHOCOLAT LIMITED

• ⚠

  Material uncertainty over going concern

  We draw attention to note 2.3 in the financial statements, which indicates that the company incurred a net operating loss without extraordinary items of £3,595,294 during the year ended 31 May 2025. As stated in note 2.3, these events or conditions, along with the other matters as set forth in note 2.3, indicate that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern.

• ◆

  Audit opinion: Qualified

  Latest auditor's report carried a non-clean opinion.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -21.2%

  £13,091,244 → £10,318,335

  lowest in 5 filed years

• Cash

  +1,292.1%

  £196,617 → £2,737,010

  highest in 5 filed years

• Net assets

  +122.1%

  -£10,999,454 → £2,429,401

  first positive since 2024

• Employees

  -19.1%

  162 → 131

• Operating profit

  +331.6%

  -£5,807,513 → £13,452,882

  highest in 5 filed years

• Profit before tax

  +306.8%

  -£6,492,927 → £13,428,855

  highest in 5 filed years

• Wages

  -11.3%

  £4,740,241 → £4,202,282

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. L'ARTISAN DU CHOCOLAT LIMITED 2001-07-25 → present
2. L'ATELIER DU CHOCOLAT LIMITED 2000-02-28 → 2001-07-25

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Kreston Reeves Audit LLP

Audit opinion

Qualified

Going concern

Material uncertainty disclosed

“We draw attention to note 2.3 in the financial statements, which indicates that the company incurred a net operating loss without extraordinary items of £3,595,294 during the year ended 31 May 2025. As stated in note 2.3, these events or conditions, along with the other matters as set forth in note 2.3, indicate that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern.”

Significant events

• “In 2022 the Company attracted investment in order to meet demand from premium retailers and grow its operation to meet significant demand. In hindsight, the last three years results have proved disastrous with a strategy to invest in more people, warehousing and infrastructure to facilitate significantly higher sales proving unsuccessful.”
• “During the year there was a write off of intercompany balances of £17m (2024: Nil).”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.