Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-313false2023-01-01falseWholesale of fruits and vegetables2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13817084 2023-01-01 2023-12-31 13817084 2021-12-24 2022-12-31 13817084 2023-12-31 13817084 2022-12-31 13817084 c:Director1 2023-01-01 2023-12-31 13817084 d:OfficeEquipment 2023-01-01 2023-12-31 13817084 d:OfficeEquipment 2023-12-31 13817084 d:OfficeEquipment 2022-12-31 13817084 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13817084 d:CurrentFinancialInstruments 2023-12-31 13817084 d:CurrentFinancialInstruments 2022-12-31 13817084 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13817084 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13817084 d:ShareCapital 2023-12-31 13817084 d:ShareCapital 2022-12-31 13817084 d:RetainedEarningsAccumulatedLosses 2023-12-31 13817084 d:RetainedEarningsAccumulatedLosses 2022-12-31 13817084 c:OrdinaryShareClass1 2023-01-01 2023-12-31 13817084 c:OrdinaryShareClass1 2023-12-31 13817084 c:OrdinaryShareClass1 2022-12-31 13817084 c:FRS102 2023-01-01 2023-12-31 13817084 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13817084 c:FullAccounts 2023-01-01 2023-12-31 13817084 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13817084 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13817084














PRIM BRETAGNE UK LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
PRIM BRETAGNE UK LTD
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
PRIM BRETAGNE UK LTD
REGISTERED NUMBER:13817084

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
423
785

Current assets
  

Debtors: amounts falling due within one year
 5 
1,318,709
983,034

Cash at bank and in hand
  
199,043
157,242

  
1,517,752
1,140,276

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(1,222,131)
(1,020,490)

Net current assets
  
 
 
295,621
 
 
119,786

Net assets
  
296,044
120,571


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
295,944
120,471

  
296,044
120,571


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with 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 on 30 October 2024.



J Dubois
Director

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 
PRIM BRETAGNE UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Prim Bretagne UK Ltd is a private limited liability company incorporated in England and Wales with its registered office and business office address in Becket House, 1 Lambeth Palace Road, London, SE1 7EU.
The principal activity of the Company is that of wholesale of fruits and vegetables.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts and value added tax.
Sales are recognised when goods are delivered to the customer.

Page 2

 
PRIM BRETAGNE UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan
The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.6

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.

Depreciation is provided on the following basis:

Office equipment
-
33%
per annum

 
2.7

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

 
2.9

Creditors

Short term creditors are measured at the transaction price

 
2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Page 3

 
PRIM BRETAGNE UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.11

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 2).


4.


Tangible fixed assets





Office equipment

£



Cost


At 1 January 2023
1,087



At 31 December 2023

1,087



Depreciation


At 1 January 2023
302


Charge for the year on owned assets
362



At 31 December 2023

664



Net book value



At 31 December 2023
423



At 31 December 2022
785


5.


Debtors

2023
2022
£
£


Trade debtors
1,314,570
979,291

Other debtors
1,947
3,743

Prepayments and accrued income
2,192
-

1,318,709
983,034


Page 4

 
PRIM BRETAGNE UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£


Trade creditors
883,022
864,200

Taxation and social security
135,577
51,520

Other creditors
200,831
100,830

Accruals and deferred income
2,701
3,940

1,222,131
1,020,490



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1 each
100
100


 
Page 5