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Registered number: 03959175
Andre La Boutique Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03959175
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34 46
Investments 5 1,116,363 1,096,962
1,116,397 1,097,008
CURRENT ASSETS
Debtors 7 10,331,550 11,017,464
Cash at bank and in hand 684,649 27,431
11,016,199 11,044,895
Creditors: Amounts Falling Due Within One Year 8 (2,872,832 ) (2,920,688 )
NET CURRENT ASSETS (LIABILITIES) 8,143,367 8,124,207
TOTAL ASSETS LESS CURRENT LIABILITIES 9,259,764 9,221,215
NET ASSETS 9,259,764 9,221,215
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 9,259,664 9,221,115
SHAREHOLDERS' FUNDS 9,259,764 9,221,215
Page 1
Page 2
For the year ending 31 December 2023 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.
On behalf of the board
Mr Luc David
Director
17/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Andre La Boutique Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03959175 . The registered office is Harrison House, Sheep Walk, Langford Road, Biggleswade, Bedfordshire, SG18 9RB.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Computer Equipment 25% On cost
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 1,185
As at 31 December 2023 1,185
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 January 2023 1,139
Provided during the period 12
As at 31 December 2023 1,151
Net Book Value
As at 31 December 2023 34
As at 1 January 2023 46
5. Investments
Unlisted Other Total
£ £ £
Cost
As at 1 January 2023 803,801 293,161 1,096,962
Additions 19,401 - 19,401
As at 31 December 2023 823,202 293,161 1,116,363
Provision
As at 1 January 2023 - - -
As at 31 December 2023 - - -
Net Book Value
As at 31 December 2023 823,202 293,161 1,116,363
As at 1 January 2023 803,801 293,161 1,096,962
6. Stocks
2023 2022
£ £
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 54,999
Sundry debtor 1,869,953 1,869,953
VAT 3,692 3,682
1,873,645 1,928,634
Due after more than one year
Amounts owed by associates 8,457,905 9,088,830
10,331,550 11,017,464
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,334 1
Other creditors 2,785,721 2,787,557
Credit card 179 541
Other creditors (2) 26,798 -
Accruals and deferred income 50,800 132,589
2,872,832 2,920,688
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5