Un Beau Voyage Limited 13806753 false 2021-12-17 2022-12-31 2022-12-31 The principal activity of the company is selling fragrances online under the Dialect brand. Digita Accounts Production Advanced 6.30.9574.0 true true 13806753 2021-12-17 2022-12-31 13806753 2022-12-31 13806753 core:CurrentFinancialInstruments 2022-12-31 13806753 core:CurrentFinancialInstruments core:WithinOneYear 2022-12-31 13806753 core:PatentsTrademarksLicencesConcessionsSimilar 2022-12-31 13806753 bus:SmallEntities 2021-12-17 2022-12-31 13806753 bus:Audited 2021-12-17 2022-12-31 13806753 bus:FullAccounts 2021-12-17 2022-12-31 13806753 bus:SmallCompaniesRegimeForAccounts 2021-12-17 2022-12-31 13806753 bus:RegisteredOffice 2021-12-17 2022-12-31 13806753 bus:Director1 2021-12-17 2022-12-31 13806753 bus:Director2 2021-12-17 2022-12-31 13806753 bus:Director3 2021-12-17 2022-12-31 13806753 bus:PrivateLimitedCompanyLtd 2021-12-17 2022-12-31 13806753 core:PatentsTrademarksLicencesConcessionsSimilar 2021-12-17 2022-12-31 13806753 1 2021-12-17 2022-12-31 13806753 countries:EnglandWales 2021-12-17 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 13806753

Un Beau Voyage Limited

Filleted Financial Statements

for the Period from 17 December 2021 to 31 December 2022

 

Un Beau Voyage Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 7

 

Un Beau Voyage Limited

Company Information

Directors

Mr Francois Rene Marie Pierre Gamblin

Mr Thomas Pierre Philippe Owadenko

Mr Thomas Gachot

Registered office

2 Frederick Street
Kings Cross
London
WC1X 0ND

Auditors

Carbon Accountancy Limited
Chartered Accountants and Registered Auditors
80-83 Long Lane
London
EC1A 9ET

 

Un Beau Voyage Limited

(Registration number: 13806753)
Balance Sheet as at 31 December 2022

Note

2022
£

Fixed assets

 

Intangible assets

4

4,162

Current assets

 

Stocks

5

75,201

Debtors

6

7,302

Cash at bank and in hand

 

245,838

 

328,341

Creditors: Amounts falling due within one year

7

(33,554)

Net current assets

 

294,787

Net assets

 

298,949

Capital and reserves

 

Called up share capital

8

3

Share premium reserve

585,898

Retained earnings

(286,952)

Shareholders' funds

 

298,949

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 March 2024 and signed on its behalf by:
 

.........................................
Mr Thomas Gachot
Director

 

Un Beau Voyage Limited

Notes to the Financial Statements for the Period from 17 December 2021 to 31 December 2022

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Frederick Street
Kings Cross
London
WC1X 0ND
United Kingdom

These financial statements were authorised for issue by the Board on 11 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

 

Un Beau Voyage Limited

Notes to the Financial Statements for the Period from 17 December 2021 to 31 December 2022 (continued)

2

Accounting policies (continued)

Audit report

The Independent Auditor's Report was qualified. We were not appointed as auditors of the Company until after September 1, 2023, and thus did not observe the counting of physical inventories at year-end. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held on December 31, 2022 which are stated in the statements of financial position at £75,201. As a result of these matters, we were unable to determine whether any adjustments might have been found necessary in respect of recorded or unrecorded inventories making up the statement of comprehensive income and statement of changes in equity.. The name of the Senior Statutory Auditor who signed the audit report on 11 March 2024 was John Leydon FCA, who signed for and on behalf of Carbon Accountancy Limited.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Trademarks

10% straight line

 

Un Beau Voyage Limited

Notes to the Financial Statements for the Period from 17 December 2021 to 31 December 2022 (continued)

2

Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

 

Un Beau Voyage Limited

Notes to the Financial Statements for the Period from 17 December 2021 to 31 December 2022 (continued)

4

Intangible assets

Trademarks, patents and licenses
 £

Total
£

Cost or valuation

Additions acquired separately

4,624

4,624

At 31 December 2022

4,624

4,624

Amortisation

Amortisation charge

462

462

At 31 December 2022

462

462

Carrying amount

At 31 December 2022

4,162

4,162

5

Stocks

2022
£

Finished goods and goods for resale

41,640

Other inventories

33,561

75,201

6

Debtors

Current

2022
£

Other debtors

7,302

 

7,302

 

Un Beau Voyage Limited

Notes to the Financial Statements for the Period from 17 December 2021 to 31 December 2022 (continued)

7

Creditors

Creditors: amounts falling due within one year

2022
£

Due within one year

Trade creditors

25,569

Accruals and deferred income

7,770

Other creditors

215

33,554

8

Share capital

Allotted, called up and fully paid shares

 

2022

 

No.

£

Ordinary shares of £0.001 each

1,000

1

A Ordinary shares of £0.001 each

1,860

2

 

2,860

3

9

Parent and ultimate parent undertaking

The company's immediate parent is B.A.D 21 S.R.L, incorporated in Belgium.