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REGISTERED NUMBER: 12639476 (England and Wales)














Unaudited Financial Statements for the Year Ended 31 December 2023

for

Balthazar And Roux Ltd

Balthazar And Roux Ltd (Registered number: 12639476)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

Balthazar And Roux Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: G M Manning
D C Manning





REGISTERED OFFICE: Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW





REGISTERED NUMBER: 12639476 (England and Wales)





ACCOUNTANTS: Douglas Fairless Partnership
Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW

Balthazar And Roux Ltd (Registered number: 12639476)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 152,723 162,842

CURRENT ASSETS
Stocks 15,189 21,215
Debtors 5 77,297 31,586
Cash at bank 362,105 241,397
454,591 294,198
CREDITORS
Amounts falling due within one year 6 415,967 410,058
NET CURRENT ASSETS/(LIABILITIES) 38,624 (115,860 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

191,347

46,982

PROVISIONS FOR LIABILITIES 15,595 14,589
NET ASSETS 175,752 32,393

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 175,750 32,391
175,752 32,393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by:





G M Manning - Director


Balthazar And Roux Ltd (Registered number: 12639476)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Balthazar And Roux Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
The turnover in the profit & loss account represents revenue recognised on services fully delivered during the period exclusive of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2022 - 71 ) .

Balthazar And Roux Ltd (Registered number: 12639476)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 92,482 39,013 40,793 1,534 173,822
Additions - - 16,902 - 16,902
At 31 December 2023 92,482 39,013 57,695 1,534 190,724
DEPRECIATION
At 1 January 2023 6,422 2,438 1,609 511 10,980
Charge for year 15,414 5,487 5,608 512 27,021
At 31 December 2023 21,836 7,925 7,217 1,023 38,001
NET BOOK VALUE
At 31 December 2023 70,646 31,088 50,478 511 152,723
At 31 December 2022 86,060 36,575 39,184 1,023 162,842

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 1,500 392
Other debtors 14,024 14,571
Inter-company - 2
Directors' current accounts 51,701 12,815
Prepayments 10,072 3,806
77,297 31,586

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 97,437 113,829
Corporation taxation 54,358 263
Social security and other taxes 16,874 15,510
VAT 114,681 103,925
Other creditors 60,757 54,790
Credit card 3,809 7,026
Inter-company 1,308 51,223
Accrued expenses 66,743 63,492
415,967 410,058

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 December 2023 and the period ended 31 December 2022:

31.12.23 31.12.22
£    £   
G M Manning
Balance outstanding at start of year 2,594 -
Amounts advanced 42,547 2,594
Amounts repaid (20,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,141 2,594

Balthazar And Roux Ltd (Registered number: 12639476)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

D C Manning
Balance outstanding at start of year 10,221 -
Amounts advanced 36,339 10,221
Amounts repaid (20,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,560 10,221

The loans to the Director are unsecured and repayable on demand, interest is charged at the rate of 2.25% per annum on the average loan balance.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Balthazar And Roux Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Balthazar And Roux Ltd for the year ended 31 December 2023 which comprise the Income Statement, 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://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Balthazar And Roux Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Balthazar And Roux Ltd and state those matters that we have agreed to state to the Board of Directors of Balthazar And Roux 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 the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Balthazar And Roux Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Balthazar And Roux Ltd. You consider that Balthazar And Roux 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 financial statements of Balthazar And Roux 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 financial statements.






Douglas Fairless Partnership
Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW


Date: .............................................