IRIS Accounts Production v22.2.0.402 10906447 Board of Directors 1.2.21 31.1.22 31.1.22 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure109064472021-01-31109064472022-01-31109064472021-02-012022-01-31109064472020-01-31109064472020-02-012021-01-31109064472021-01-3110906447ns16:EnglandWales2021-02-012022-01-3110906447ns15:PoundSterling2021-02-012022-01-3110906447ns11:Director12021-02-012022-01-3110906447ns11:PrivateLimitedCompanyLtd2021-02-012022-01-3110906447ns11:SmallEntities2021-02-012022-01-3110906447ns11:AuditExempt-NoAccountantsReport2021-02-012022-01-3110906447ns11:SmallCompaniesRegimeForDirectorsReport2021-02-012022-01-3110906447ns11:SmallCompaniesRegimeForAccounts2021-02-012022-01-3110906447ns11:FullAccounts2021-02-012022-01-311090644712021-02-012022-01-3110906447ns11:Director22021-02-012022-01-3110906447ns11:RegisteredOffice2021-02-012022-01-3110906447ns6:CurrentFinancialInstruments2022-01-3110906447ns6:CurrentFinancialInstruments2021-01-3110906447ns6:Non-currentFinancialInstruments2022-01-3110906447ns6:Non-currentFinancialInstruments2021-01-3110906447ns6:ShareCapital2022-01-3110906447ns6:ShareCapital2021-01-3110906447ns6:RetainedEarningsAccumulatedLosses2022-01-3110906447ns6:RetainedEarningsAccumulatedLosses2021-01-3110906447ns6:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3110906447ns6:DevelopmentCostsCapitalisedDevelopmentExpenditure2021-02-012022-01-3110906447ns6:PlantMachinery2021-02-012022-01-3110906447ns6:IntangibleAssetsOtherThanGoodwill2021-01-3110906447ns6:IntangibleAssetsOtherThanGoodwill2022-01-3110906447ns6:IntangibleAssetsOtherThanGoodwill2021-01-3110906447ns6:PlantMachinery2021-01-3110906447ns6:PlantMachinery2022-01-3110906447ns6:PlantMachinery2021-01-3110906447ns6:WithinOneYearns6:CurrentFinancialInstruments2022-01-3110906447ns6:WithinOneYearns6:CurrentFinancialInstruments2021-01-31
REGISTERED NUMBER: 10906447 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2022

FOR

BLOSSIER NANDI COMPANY LIMITED

BLOSSIER NANDI COMPANY LIMITED (REGISTERED NUMBER: 10906447)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLOSSIER NANDI COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2022







DIRECTORS: V Blossier
R Nandi





REGISTERED OFFICE: 1-3 LAMB STREET
ESQUIRES COFFEE HANLEY
STOKE-ON-TRENT
ST1 1PF





REGISTERED NUMBER: 10906447 (England and Wales)





ACCOUNTANTS: d&t
Chartered Accountants
Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU

BLOSSIER NANDI COMPANY LIMITED (REGISTERED NUMBER: 10906447)

BALANCE SHEET
31 JANUARY 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,500 5,000
Property, plant and equipment 5 28,561 72,499
31,061 77,499

CURRENT ASSETS
Inventories 11,000 14,300
Debtors 6 54,579 43,791
Cash at bank 4,518 4,115
70,097 62,206
CREDITORS
Amounts falling due within one year 7 42,278 14,891
NET CURRENT ASSETS 27,819 47,315
TOTAL ASSETS LESS CURRENT
LIABILITIES

58,880

124,814

CREDITORS
Amounts falling due after more than one
year

8

293,079

301,862
NET LIABILITIES (234,199 ) (177,048 )

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings (244,199 ) (187,048 )
(234,199 ) (177,048 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BLOSSIER NANDI COMPANY LIMITED (REGISTERED NUMBER: 10906447)

BALANCE SHEET - continued
31 JANUARY 2022


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 Board of Directors and authorised for issue on 25 August 2022 and were signed on its behalf by:





V Blossier - Director


BLOSSIER NANDI COMPANY LIMITED (REGISTERED NUMBER: 10906447)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2022

1. STATUTORY INFORMATION

Blossier Nandi Company 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.

The director have assessed the company's future projections and cash flow forecasts and believe that the going concern basis of preparation remains appropriate.

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

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fee are being amortised evenly over their estimated useful life of five years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% straight line basis

STOCKS
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


BLOSSIER NANDI COMPANY LIMITED (REGISTERED NUMBER: 10906447)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2022

2. ACCOUNTING POLICIES - continued
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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2021 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2021
and 31 January 2022 12,500
AMORTISATION
At 1 February 2021 7,500
Charge for year 2,500
At 31 January 2022 10,000
NET BOOK VALUE
At 31 January 2022 2,500
At 31 January 2021 5,000

BLOSSIER NANDI COMPANY LIMITED (REGISTERED NUMBER: 10906447)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2022

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 February 2021 223,623
Additions 868
At 31 January 2022 224,491
DEPRECIATION
At 1 February 2021 151,124
Charge for year 44,806
At 31 January 2022 195,930
NET BOOK VALUE
At 31 January 2022 28,561
At 31 January 2021 72,499

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other debtors 54,579 43,791

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 9,566 3,138
Taxation and social security 2,280 3,785
Other creditors 30,432 7,968
42,278 14,891

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans 38,079 46,862
Other creditors 255,000 255,000
293,079 301,862

9. LEASING AGREEMENTS
At 31st January 2022, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £270,000 (2021: £303,333).

10. RELATED PARTY DISCLOSURES

Included within other creditors at 31st January 2022 is £284,036 owed to the director. No interest is being charged on this loan.

BLOSSIER NANDI COMPANY LIMITED (REGISTERED NUMBER: 10906447)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2022

11. GOING CONCERN DISCLOSURE

The company and the director are committed to finding a viable solution to support the company's trading in the future, and on that basis the company is considered a going concern