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Company Registration No. 13073157 (England and Wales)
Julienne Bruno Ltd Unaudited accounts for the year ended 31 December 2023
Julienne Bruno Ltd Unaudited accounts Contents
Page
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Julienne Bruno Ltd Company Information for the year ended 31 December 2023
Director
Axel Katalan Nasi
Company Number
13073157 (England and Wales)
Registered Office
Unit 3, Stonefield Close Hawkers Yard, Ruislip HA4 0GH England
Accountants
Monty Accounting Solutions 16 Smitham Bridge Road Hungerford Berkshire RG17 0QP
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Julienne Bruno Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
21,897 
29,196 
Tangible assets
1,106,545 
1,017,283 
1,128,442 
1,046,479 
Current assets
Inventories
61,513 
- 
Debtors
245,779 
199,625 
Cash at bank and in hand
1,037,702 
3,431,273 
1,344,994 
3,630,898 
Creditors: amounts falling due within one year
(145,164)
(133,622)
Net current assets
1,199,830 
3,497,276 
Total assets less current liabilities
2,328,272 
4,543,755 
Creditors: amounts falling due after more than one year
(30,259)
(34,293)
Net assets
2,298,013 
4,509,462 
Capital and reserves
Called up share capital
1 
1 
Share premium
6,099,385 
6,099,385 
Profit and loss account
(3,801,373)
(1,589,924)
Shareholders' funds
2,298,013 
4,509,462 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 September 2024 and were signed on its behalf by
Axel Katalan Nasi Director Company Registration No. 13073157
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Julienne Bruno Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Julienne Bruno Ltd is a private company, limited by shares, registered in England and Wales, registration number 13073157. The registered office is Unit 3, Stonefield Close, Hawkers Yard,, Ruislip, HA4 0GH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15 years
Fixtures & fittings
7 years
Computer equipment
3 years
Intangible fixed assets
Intangible fixed assets (including patents) are included at cost less accumulated amortisation. Intangible fixed assets are amortised over 5 years.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Julienne Bruno Ltd Notes to the Accounts for the year ended 31 December 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
36,495 
At 31 December 2023
36,495 
Amortisation
At 1 January 2023
7,299 
Charge for the year
7,299 
At 31 December 2023
14,598 
Net book value
At 31 December 2023
21,897 
At 31 December 2022
29,196 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
563,774 
521,648 
7,523 
1,092,945 
Additions
206,201 
7,118 
7,505 
220,824 
At 31 December 2023
769,975 
528,766 
15,028 
1,313,769 
Depreciation
At 1 January 2023
46,056 
28,720 
886 
75,662 
Charge for the year
92,077 
34,777 
4,708 
131,562 
At 31 December 2023
138,133 
63,497 
5,594 
207,224 
Net book value
At 31 December 2023
631,842 
465,269 
9,434 
1,106,545 
At 31 December 2022
517,718 
492,928 
6,637 
1,017,283 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
57,981 
45,566 
Trade debtors
104,489 
45,621 
Accrued income and prepayments
38,816 
61,241 
Other debtors
787 
3,491 
202,073 
155,919 
Amounts falling due after more than one year
Other debtors
43,706 
43,706 
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Julienne Bruno Ltd Notes to the Accounts for the year ended 31 December 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
97,487 
97,750 
Taxes and social security
34,794 
26,776 
Other creditors
12,467 
9,096 
Accruals
416 
- 
145,164 
133,622 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Accruals
30,259 
34,293 
9
Average number of employees
During the year the average number of employees was 22 (2022: 9).
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