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Registered Number: 06926462
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 December 2023

for

BAR ROUGE LTD

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bar Rouge Ltd for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ .

This report is made solely to the Board of Directors of Bar Rouge Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bar Rouge Ltd and state those matters that we have agreed to state to the Board of Directors of Bar Rouge Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bar Rouge Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Bar Rouge Ltd 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 of Bar Rouge Ltd. You consider that Bar Rouge Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Bar Rouge Ltd. 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 statutory accounts ended 31 December 2023.


Campbell Accountancy Limited - Chartered Certified Accountants
Old Chapel
The Green
Lower Boddington
Northamptonshire
NN11 6YE
06 September 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 5,449    5,916 
5,449    5,916 
Current assets      
Debtors 66,618    55,918 
Cash at bank and in hand 20,524    3,420 
87,142    59,338 
Creditors: amount falling due within one year (102,298)   (65,696)
Net current assets (15,156)   (6,358)
 
Total assets less current liabilities (9,707)   (442)
Creditors: amount falling due after more than one year (22,217)   (25,317)
Net assets (31,924)   (25,759)
 

Capital and reserves
     
Called up share capital 60    60 
Profit and loss account (31,984)   (25,819)
Shareholders' funds (31,924)   (25,759)
 


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 profit and loss account 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 06 September 2024 and were signed by:


-------------------------------
Gian Kharaud
Director
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General Information
Bar Rouge Ltd is a private company, limited by shares, registered in England and Wales, registration number 06926462, registration address c/o Old Chapel, The Green, Lower Boddington, NN11 6YE. The trading address of the company is 90 Manor Lane, Sunbury on Thames, Hampton, Middlesex, TW16 6JB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises rents receivable under the terms of leases granted.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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:
Land and buildings Straight line over the period of the lease
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Land and buildings   Total
  £   £
At 01 January 2023 11,675    11,675 
Additions  
Disposals  
At 31 December 2023 11,675    11,675 
Depreciation
At 01 January 2023 5,759    5,759 
Charge for year 467    467 
On disposals  
At 31 December 2023 6,226    6,226 
Net book values
Closing balance as at 31 December 2023 5,449    5,449 
Opening balance as at 01 January 2023 5,916    5,916 


4.

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
£
Gian Kharaud(5,389)(5,389)
AKS Investments Limited59,388 48,688 


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