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Registered number: 04389422
















BRETAGNE MARINE UK LIMITED


UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

































BRETAGNE MARINE UK LIMITED
REGISTERED NUMBER:04389422

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£



Creditors: amounts falling due within one year
(40,385)
(40,385)

NET CURRENT LIABILITIES
 
 
(40,385)
 
 
(40,385)

TOTAL ASSETS LESS CURRENT LIABILITIES
(40,385)
(40,385)


NET LIABILITIES
(40,385)
(40,385)


CAPITAL AND RESERVES

Called up share capital 
2
2

Profit and loss account
(40,387)
(40,387)

(40,385)
(40,385)


NOTES


DIRECTOR'S CONFIRMATIONS

The Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

The members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board and were signed on its behalf by: 





N Bertholom
Director

Date: 1 October 2024

Page 1


BRETAGNE MARINE UK LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


GENERAL INFORMATION

Bretagne Marine UK Limited is a company incorporated in the United Kingdom. The registered office is Unit 1, Heathlands Road Industrial Estate, Station Road, Liskeard, Cornwall, PL14 4DH.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

 
2.2

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.3

CREDITORS

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. 


3.


EMPLOYEES

The Company has no employees other than the Directors, who did not receive any remuneration (2022: £NIL).

Page 2


BRETAGNE MARINE UK LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


TANGIBLE FIXED ASSETS





Fixtures and fittings

£



COST OR VALUATION


At 1 January 2023
4,046



At 31 December 2023

4,046



DEPRECIATION


At 1 January 2023
4,046



At 31 December 2023

4,046



NET BOOK VALUE



At 31 December 2023
-



At 31 December 2022
-


5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Amounts owed to group undertakings
40,385
40,385



6.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



2 (2022: 2) Ordinary shares of £1 each
2
2

Page 3


BRETAGNE MARINE UK LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


ULTIMATE PARENT UNDERTAKING AND CONTROLLING PARTY

The immediate parent company of this undertaking is Guy Cotten (UK) Limited, incorporated in Great Britain and ultimate parent undertaking of this company is ETS Guy Cotten SA incorporated in France.

Bretagne Marine UK Limited are exempt from the obligation to prepare and deliver group accounts as they are part of a small group.

Page 4