Registered number
12530490
Biscard du Bois Limited
Filleted Accounts
31 March 2024
Biscard du Bois Limited
Registered number: 12530490
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 6,744 8,992
Current assets
Debtors 4 131,105 48,510
Cash at bank and in hand 41,873 30,701
172,978 79,211
Creditors: amounts falling due within one year 5 (107,112) (45,342)
Net current assets 65,866 33,869
Net assets 72,610 42,861
Capital and reserves
Called up share capital 2 2
Profit and loss account 72,608 42,859
Shareholders' funds 72,610 42,861
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Max du Bois
Director
Approved by the board on 5 August 2024
Biscard du Bois Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 rendering of services, which is recognised by reference to the stage of completion of the work.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2023 11,240
At 31 March 2024 11,240
Amortisation
At 1 April 2023 2,248
Provided during the year 2,248
At 31 March 2024 4,496
Net book value
At 31 March 2024 6,744
At 31 March 2023 8,992
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Debtors 2024 2023
£ £
Trade debtors 131,105 48,510
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 25,788 4,223
Taxation and social security costs 80,144 40,563
Other creditors 1,180 556
107,112 45,342
6 Other information
Biscard du Bois Limited is a private company limited by shares and incorporated in England. Its registered office is:
9 Bonhill Street
London
EC2A 4DJ
Biscard du Bois Limited 12530490 false 2023-04-01 2024-03-31 2024-03-31 VT Final Accounts October 2023 release 2 Max du Bois No description of principal activity 12530490 2022-04-01 2023-03-31 12530490 core:WithinOneYear 2023-03-31 12530490 core:ShareCapital 2023-03-31 12530490 core:RetainedEarningsAccumulatedLosses 2023-03-31 12530490 2023-04-01 2024-03-31 12530490 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12530490 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 12530490 bus:Director40 2023-04-01 2024-03-31 12530490 1 2023-04-01 2024-03-31 12530490 2 2023-04-01 2024-03-31 12530490 core:Goodwill 2023-04-01 2024-03-31 12530490 countries:England 2023-04-01 2024-03-31 12530490 bus:FRS102 2023-04-01 2024-03-31 12530490 bus:FullAccounts 2023-04-01 2024-03-31 12530490 2024-03-31 12530490 core:WithinOneYear 2024-03-31 12530490 core:ShareCapital 2024-03-31 12530490 core:RetainedEarningsAccumulatedLosses 2024-03-31 12530490 core:Goodwill 2024-03-31 12530490 2023-03-31 12530490 core:Goodwill 2023-03-31 iso4217:GBP xbrli:pure