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REGISTERED NUMBER: 01280243 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

BAUDELAIRE LIMITED

BAUDELAIRE LIMITED (REGISTERED NUMBER: 01280243)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 9

BAUDELAIRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: J P D Sawyer
P J Sawyer





SECRETARY: J P D Sawyer





REGISTERED OFFICE: Market House
21 Lenten Street
Alton
Hampshire
GU34 1HG





REGISTERED NUMBER: 01280243 (England and Wales)





ACCOUNTANTS: Wettone Matthews Limited
Chartered Certified Accountants
Market House
21 Lenten Street
Alton
GU34 1HG

BAUDELAIRE LIMITED (REGISTERED NUMBER: 01280243)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 194,416 188,766

CURRENT ASSETS
Stocks 3,000 4,000
Debtors 5 209,986 201,402
Cash at bank 388,518 193,786
601,504 399,188
CREDITORS
Amounts falling due within one year 6 323,747 187,069
NET CURRENT ASSETS 277,757 212,119
TOTAL ASSETS LESS CURRENT
LIABILITIES

472,173

400,885

CREDITORS
Amounts falling due after more than one
year

7

(62,843

)

(63,753

)

PROVISIONS FOR LIABILITIES 9 (36,939 ) (25,239 )
NET ASSETS 372,391 311,893

CAPITAL AND RESERVES
Called up share capital 10 68 68
Capital redemption reserve 32 32
Retained earnings 372,291 311,793
SHAREHOLDERS' FUNDS 372,391 311,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

BAUDELAIRE LIMITED (REGISTERED NUMBER: 01280243)

BALANCE SHEET - continued
31 MARCH 2023


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 2 October 2023 and were signed on its behalf by:




J P D Sawyer - Director



P J Sawyer - Director


BAUDELAIRE LIMITED (REGISTERED NUMBER: 01280243)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Baudelaire 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.

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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - Over the term of the lease
Plant and machinery - 50% on reducing balance
Fixtures and fittings - 50% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Stocks 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.

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.

BAUDELAIRE LIMITED (REGISTERED NUMBER: 01280243)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 15 (2022 - 14 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2022 32,504 41,279 124,839
Additions - - 7,650
Disposals - - -
At 31 March 2023 32,504 41,279 132,489
DEPRECIATION
At 1 April 2022 32,504 35,672 123,497
Charge for year - 2,804 4,497
Eliminated on disposal - - -
At 31 March 2023 32,504 38,476 127,994
NET BOOK VALUE
At 31 March 2023 - 2,803 4,495
At 31 March 2022 - 5,607 1,342

BAUDELAIRE LIMITED (REGISTERED NUMBER: 01280243)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 336,309 36,897 571,828
Additions 138,227 14,673 160,550
Disposals (134,732 ) - (134,732 )
At 31 March 2023 339,804 51,570 597,646
DEPRECIATION
At 1 April 2022 166,066 25,323 383,062
Charge for year 55,374 5,247 67,922
Eliminated on disposal (47,754 ) - (47,754 )
At 31 March 2023 173,686 30,570 403,230
NET BOOK VALUE
At 31 March 2023 166,118 21,000 194,416
At 31 March 2022 170,243 11,574 188,766

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022 196,504
Additions 137,102
Disposals (95,306 )
At 31 March 2023 238,300
DEPRECIATION
At 1 April 2022 66,458
Charge for year 50,596
Eliminated on disposal (30,541 )
At 31 March 2023 86,513
NET BOOK VALUE
At 31 March 2023 151,787
At 31 March 2022 130,046

BAUDELAIRE LIMITED (REGISTERED NUMBER: 01280243)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 136,754 153,433
Amounts recoverable on contract 14,686 13,779
Other debtors 58,546 34,190
209,986 201,402

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) 44,342 45,711
Trade creditors 111,268 51,548
Taxation and social security 83,376 73,037
Other creditors 84,761 16,773
323,747 187,069

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) 62,843 63,753

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 44,342 45,711
Between one and five years 62,843 63,753
107,185 109,464

Non-cancellable operating leases
2023 2022
£    £   
Within one year - 3,181

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 36,939 25,239

BAUDELAIRE LIMITED (REGISTERED NUMBER: 01280243)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2022 25,239
Movement 11,700
Balance at 31 March 2023 36,939

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
68 Ordinary £1 68 68

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BAUDELAIRE LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Baudelaire Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Baudelaire Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Baudelaire Limited and state those matters that we have agreed to state to the Board of Directors of Baudelaire Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Baudelaire Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Baudelaire Limited. You consider that Baudelaire 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 financial statements of Baudelaire 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 financial statements.






Wettone Matthews Limited
Chartered Certified Accountants
Market House
21 Lenten Street
Alton
GU34 1HG


2 October 2023