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Registered Number: 04868647
England and Wales

 

 

 

COMPAGNIE DU PARC LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Report to the directors on the preparation of the unaudited statutory accounts of COMPAGNIE DU PARC LIMITED  for the year ended 31 December 2023.



In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval these accounts which comprise of the Income Statement, the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given to us. You acknowledge that it is the Board's responsibilities to prepare accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
This report is made solely to the Board of Directors of the Company as a body, in accordance with the terms of our engagement letter with you. Our work has been undertaken solely to prepare for your approval these accounts  and state those matters that we have agreed to state to the Board of Directors as a body, in this report. 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 the Company 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. You consider that the Company is exempt from the statutory audit requirement for the period.


We have not been instructed to carry out an audit of the accounts of COMPAGNIE DU PARC 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 financial statements.



....................................................
66 PAH
8 Hill Street
London
W1J 5NG
01 May 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 4,234    20,100 
4,234    20,100 
Current assets      
Debtors: amounts falling due within one year 838,931    839,076 
Cash at bank and in hand 883,906    2,010,018 
1,722,837    2,849,094 
Creditors: amount falling due within one year (457,081)   (1,783,665)
Net current assets 1,265,756    1,065,429 
 
Total assets less current liabilities 1,269,990    1,085,529 
Creditors: amount falling due after more than one year (33,651)   (38,958)
Provisions for liabilities (652)   (634)
Net assets 1,235,687    1,045,937 
 

Capital and reserves
     
Called up share capital 4 100,100    100,100 
Capital Redemption Reserve 97,500    97,500 
Special Reserves 41,015    41,015 
Profit and loss account 997,072    807,322 
Shareholder's funds 1,235,687    1,045,937 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 01 May 2024 and were signed by:


-------------------------------
Jonathan COENCA
Director
2
General Information
COMPAGNIE DU PARC LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04868647, registration address 76 New Bond Street, London, W1S 1RX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1)a  The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures and Fittings 10% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A mounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.

Average number of employees


Average number of employees during the year was 4 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 January 2023 26,622    48,980    5,038    80,640 
Additions 1,341        1,341 
Disposals   (48,980)     (48,980)
At 31 December 2023 27,963      5,038    33,001 
Depreciation
At 01 January 2023 20,808    34,694    5,038    60,540 
Charge for year 2,921        2,921 
On disposals   (34,694)     (34,694)
At 31 December 2023 23,729      5,038    28,767 
Net book values
Closing balance as at 31 December 2023 4,234        4,234 
Opening balance as at 01 January 2023 5,814    14,286      20,100 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100,000 A Ordinary shares of £1.00 each 100,000    100,000 
100,100    100,100 

5.

Special Reserves

2023
£
  2022
£
Special reserves b/fwd 41,015    41,015 
41,015    41,015 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
CDP Holdco Ltd771,000 (974,000)
Breeder Capital Ltd12,500 

The Company had made an interest free loan to and also received an interest bearing loan from CDP HOLDCO LTD, a Company in which the Director has an interest. During the period under review, the Company repaid the loan owed, and the outstanding balance due from CDP HOLDCO LTD is included in Other debtors.
During the period under review the Company made an interest free loan to BREEDER CAPITAL LTD, a Company in which the Director has an interest. This is included in Other debtors.
3