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Registered number: 07418555
Reine D'Amour Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07418555
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 52,377 27,178
52,377 27,178
CURRENT ASSETS
Stocks 306,050 322,375
Debtors 6 110,367 95,397
Cash at bank and in hand 23,853 36,517
440,270 454,289
Creditors: Amounts Falling Due Within One Year 7 (152,705 ) (186,203 )
NET CURRENT ASSETS (LIABILITIES) 287,565 268,086
TOTAL ASSETS LESS CURRENT LIABILITIES 339,942 295,264
Creditors: Amounts Falling Due After More Than One Year 8 (37,468 ) (265,121 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,743 ) (4,910 )
NET ASSETS 292,731 25,233
CAPITAL AND RESERVES
Called up share capital 11 234,360 1
Profit and Loss Account 58,371 25,232
SHAREHOLDERS' FUNDS 292,731 25,233
Page 1
Page 2
For the year ending 31 October 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
C P Mann
Director
25 March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Reine D'Amour Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07418555 . The registered office is Alton House, 66-68 High Street, Northwood, Middlesex, HA6 1BL.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It was amortised to profit and loss account over its estimated economic life of ten years.
2.4. 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 20% reducing balance basis
Computer Equipment Straight line over 3 years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
The tax expense for the year comprises current and deferred tax.
Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.

Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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Page 4
3. Average Number of Employees
Average number of employees during the year was as follows: 4 (2022: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 123,006
As at 31 October 2023 123,006
Amortisation
As at 1 November 2022 123,006
As at 31 October 2023 123,006
Net Book Value
As at 31 October 2023 -
As at 1 November 2022 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 147,732 11,235 158,967
Additions 37,304 1,203 38,507
As at 31 October 2023 185,036 12,438 197,474
Depreciation
As at 1 November 2022 120,576 11,213 131,789
Provided during the period 12,885 423 13,308
As at 31 October 2023 133,461 11,636 145,097
Net Book Value
As at 31 October 2023 51,575 802 52,377
As at 1 November 2022 27,156 22 27,178
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Fixtures & Fittings 24,384 -
24,384 -
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 78,254 95,397
Director's loan account 32,113 -
110,367 95,397
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 6,941 -
Trade creditors 25,384 62,491
Bank loans and overdrafts 18,941 13,296
Corporation tax 12,735 12,837
Social security and other taxes 242 84
VAT 29,189 38,541
Other creditors 53,173 52,854
Accruals 6,100 6,100
152,705 186,203
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 19,902 -
Bank loans 17,566 30,762
Other creditors - 234,359
37,468 265,121
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 26,843 -
Bank loans and overdrafts 28,818 39,929
Other Creditors 51,914 51,258
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,941 -
Later than one year and not later than five years 19,902 -
26,843 -
26,843 -
Page 5
Page 6
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 234,360 1
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr Christopher Mann - 32,113 - - 32,113
The above loan is unsecured, interest free and repayable on demand.
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