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12820318 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 12820318 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12820318 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 12820318 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 12820318 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 12820318 1 2022-09-01 2023-08-31 12820318 frs-countries:EnglandWales 2022-09-01 2023-08-31 12820318 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 12820318 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12820318 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 12820318 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 12820318 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 12820318 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 12820318 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 12820318 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2022-08-31 12820318 1 2022-08-31 12820318 1 2021-09-01 2022-08-31 12820318 frs-core:LeasedAssets 2021-09-01 2022-08-31 12820318 frs-core:OwnedAssets 2021-09-01 2022-08-31 12820318 frs-core:CurrencyRisk 2021-09-01 2022-08-31 12820318 frs-core:MarketRisk 2021-09-01 2022-08-31 12820318 frs-core:InterestRateRisk 2021-09-01 2022-08-31 12820318 frs-core:DeferredTaxation 2021-09-01 2022-08-31 12820318 frs-core:DeferredTaxation 2021-08-31 12820318 frs-core:DeferredTaxation 2022-08-31 12820318 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 12820318 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 12820318 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12820318 frs-core:ProvisionsDeferredTax 2022-08-31 12820318 frs-core:OtherDeferredTax 2022-08-31 12820318 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 12820318 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 12820318 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 12820318
Baron Sauvage Ltd
Financial Statements
For The Year Ended 31 August 2023
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Baron Sauvage Ltd For The Year Ended 31 August 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Baron Sauvage Ltd which comprise the Profit and Loss Account, the 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 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/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Baron Sauvage Ltd , as a body, in accordance with the terms of our engagement letter dated 01 October 2020. Our work has been undertaken solely to prepare for your approval the accounts of Baron Sauvage Ltd and state those matters that we have agreed to state to the director of Baron Sauvage Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Baron Sauvage Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Baron Sauvage Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Baron Sauvage Ltd . You consider that Baron Sauvage Ltd 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 Baron Sauvage Ltd . 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 financial statements.
Signed
10th March 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Balance Sheet
Registered number: 12820318
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,332 5,517
5,332 5,517
CURRENT ASSETS
Debtors 68,925 1,727
Cash at bank and in hand 174,822 191,384
243,747 193,111
Creditors: Amounts Falling Due Within One Year (108,143 ) (159,877 )
NET CURRENT ASSETS (LIABILITIES) 135,604 33,234
TOTAL ASSETS LESS CURRENT LIABILITIES 140,936 38,751
NET ASSETS 140,936 38,751
CAPITAL AND RESERVES
Called up share capital 10 10
Profit and Loss Account 140,926 38,741
SHAREHOLDERS' FUNDS 140,936 38,751
Page 2
Page 3
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nicolas Liddell
Director
10th March 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Baron Sauvage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12820318 . The registered office is 127 Holly Bush Lane, Hampton, Middlesex, TW12 2QY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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Page 5
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 3,748 3,998 7,746
Additions - 2,873 2,873
As at 31 August 2023 3,748 6,871 10,619
Depreciation
As at 1 September 2022 674 1,555 2,229
Provided during the period 768 2,290 3,058
As at 31 August 2023 1,442 3,845 5,287
Net Book Value
As at 31 August 2023 2,306 3,026 5,332
As at 1 September 2022 3,074 2,443 5,517
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