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Registered number: 06129334










BOISDALE INTERNATIONAL LTD









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

 
BOISDALE INTERNATIONAL LTD
REGISTERED NUMBER: 06129334

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
6,336
6,336

Cash at bank and in hand
  
1,866
2,136

  
8,202
8,472

Creditors: amounts falling due within one year
 5 
(30,100)
(30,100)

Net current liabilities
  
 
 
(21,898)
 
 
(21,628)

Total assets less current liabilities
  
(21,898)
(21,628)

  

Net liabilities
  
(21,898)
(21,628)


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Share premium account
 6 
299,750
299,750

Profit and loss account
  
(322,648)
(322,378)

  
(21,898)
(21,628)


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R O A Macdonald
Director

Date: 22 February 2024

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BOISDALE INTERNATIONAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Boisdale International Limited (registered number: 06129334) is a private limited company incorporated and domiciled in England and Wales. The address of the registered office is 15 Eccleston Street, London SW1W 9LX.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have made an asessment of the basis of going concern and have concluded that with the support from the immediate parent undertaking, Boisdale Limited, that the company will be able to continue to meet short term liabilities as and when they fall due. 
The directors therefore conclude that the going concern basis is deemed appropriate when preparing these financial statements. 

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

  
2.5

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2022 - 4).

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BOISDALE INTERNATIONAL LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
6,336
6,336

6,336
6,336


Amounts owed from group undertakings are interest free and repayable on demand. 


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
30,100
30,100

30,100
30,100


Amounts owed to group undertakings are interest free and repayable on demand. 



6.


Controlling party

The ultimate parent undertaking is Boisdale Limited, a company registered in England and Wales. The consolidated accounts of this company are available to the public and may be obtained from its registered office address: 15 Eccleston Street, London, SW1W 9LX.
The directors consider there to be no ultimate controlling party.


7.


Auditors' information

The auditors' report on the financial statements for the year ended 30 April 2023 was unqualified.

The audit report was signed on 22 February 2024 by Isabelle Shepherd (Senior Statutory Auditor) on behalf of Haysmacintyre LLP.

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