Acorah Software Products - Accounts Production 15.0.600 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12105765 Mr Hadrien Lopez Mrs Sarah Lopez iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12105765 2023-07-31 12105765 2024-07-31 12105765 2023-08-01 2024-07-31 12105765 frs-core:ComputerEquipment 2023-08-01 2024-07-31 12105765 frs-core:MotorVehicles 2023-08-01 2024-07-31 12105765 frs-core:PlantMachinery 2023-08-01 2024-07-31 12105765 frs-core:ShareCapital 2024-07-31 12105765 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12105765 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12105765 frs-bus:AbridgedAccounts 2023-08-01 2024-07-31 12105765 frs-bus:SmallEntities 2023-08-01 2024-07-31 12105765 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12105765 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12105765 frs-bus:Director1 2023-08-01 2024-07-31 12105765 frs-bus:Director2 2023-08-01 2024-07-31 12105765 frs-countries:EnglandWales 2023-08-01 2024-07-31 12105765 2022-07-31 12105765 2023-07-31 12105765 2022-08-01 2023-07-31 12105765 frs-core:ShareCapital 2023-07-31 12105765 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 12105765
Bon Vivant Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2024
Together We Count Limited
FMAAT
87 Heeley Bank Road
Sheffield
South Yorkshire
S2 3GL
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12105765
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,993 4,702
3,993 4,702
CURRENT ASSETS
Stocks 2,000 300
Debtors 636 5,147
Cash at bank and in hand 4,362 5,641
6,998 11,088
Creditors: Amounts Falling Due Within One Year (10,081 ) (5,844 )
NET CURRENT ASSETS (LIABILITIES) (3,083 ) 5,244
TOTAL ASSETS LESS CURRENT LIABILITIES 910 9,946
NET ASSETS 910 9,946
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 908 9,944
SHAREHOLDERS' FUNDS 910 9,946
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For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Hadrien Lopez
Director
20 August 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Bon Vivant Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12105765 . The registered office is 105 Canterbury Road, Worthing, BN13 1AL.
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. 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. 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:
Plant & Machinery 25% reducing balance method
Motor Vehicles 25% reducing balance method
Computer Equipment 33.3% straightline method
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 3)
1 3
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4. Tangible Assets
Total
£
Cost
As at 1 August 2023 14,813
Additions 1,015
As at 31 July 2024 15,828
Depreciation
As at 1 August 2023 10,111
Provided during the period 1,724
As at 31 July 2024 11,835
Net Book Value
As at 31 July 2024 3,993
As at 1 August 2023 4,702
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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