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REGISTERED NUMBER: 07420401 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Bonnes Saveurs Limited

Bonnes Saveurs Limited (Registered number: 07420401)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bonnes Saveurs Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: C P Harrod
T R S Denne





REGISTERED OFFICE: St Mary’s Court
The Broadway
Old Amersham
Buckinghamshire
HP7 0UT





REGISTERED NUMBER: 07420401 (England and Wales)





ACCOUNTANTS: Cansdales Business Advisers Limited
St Mary's Court
The Broadway
Old Amersham
Buckinghamshire
HP7 0UT

Bonnes Saveurs Limited (Registered number: 07420401)

Balance Sheet
31 October 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 786,267 741,919

CURRENT ASSETS
Stocks 18,280 19,007
Debtors 5 50,714 12,943
Cash at bank 122,595 411,492
191,589 443,442
CREDITORS
Amounts falling due within one year 6 (175,234 ) (292,402 )
NET CURRENT ASSETS 16,355 151,040
TOTAL ASSETS LESS CURRENT
LIABILITIES

802,622

892,959

CREDITORS
Amounts falling due after more than one year 7 (263,800 ) (315,505 )
NET ASSETS 538,822 577,454

CAPITAL AND RESERVES
Called up share capital 9 2,117 2,117
Share premium 300,238 300,238
Retained earnings 236,467 275,099
SHAREHOLDERS' FUNDS 538,822 577,454

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Bonnes Saveurs Limited (Registered number: 07420401)

Balance Sheet - continued
31 October 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:





C P Harrod - Director


Bonnes Saveurs Limited (Registered number: 07420401)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Bonnes Saveurs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling , which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 15 years
Fixtures and fittings - Straight line over 5 years
Computer equipment - Straight line over 5 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss .

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost 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.

Inventories held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.


Bonnes Saveurs Limited (Registered number: 07420401)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

2. ACCOUNTING POLICIES - continued
TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

CASH AND CASH EQUIVALENTS
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 November 2022 740,644 76,547 134 817,325
Additions - 66,051 510 66,561
At 31 October 2023 740,644 142,598 644 883,886
DEPRECIATION
At 1 November 2022 18,378 56,974 54 75,406
Charge for year 2,445 19,639 129 22,213
At 31 October 2023 20,823 76,613 183 97,619
NET BOOK VALUE
At 31 October 2023 719,821 65,985 461 786,267
At 31 October 2022 722,266 19,573 80 741,919

Bonnes Saveurs Limited (Registered number: 07420401)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 20,486 900
Tax 19,587 -
Prepayments 10,641 12,043
50,714 12,943

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 8) 67,233 82,761
Trade creditors 32,528 55,338
Pension control account 1,184 1,137
Corporation tax 18,723 75,495
PAYE control account 7,600 9,242
VAT 25,797 42,434
Other creditors 433 4,458
Wages and Salaries control 18,268 18,926
Accrued expenses 3,468 2,611
175,234 292,402

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 8) 263,800 315,505

8. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 37,233 52,761
Natwest Loan 30,000 30,000
67,233 82,761

Amounts falling due between one and two years:
Bank loans - 1-2 years 216,300 52,761
Natwest Loan 1-2 yrs 30,000 30,000
246,300 82,761

Bonnes Saveurs Limited (Registered number: 07420401)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. LOANS - continued
2023 2022
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years - 185,244
NatWest loan 2-5 yrs 17,500 47,500
17,500 232,744

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
21,171 Ordinary share capital 0.1 2,117 2,117