Pierre Angulaire Limited Filleted Accounts Cover
Pierre Angulaire Limited
Company No. 06319761
Information for Filing with The Registrar
31 August 2024
Pierre Angulaire Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 August 2024.
Principal activities
The principal activity of the company during the year under review was that of project management consultancy services.
Directors
The Directors who served at any time during the year were as follows:
G.G. Chambers
T. Laycock
H. Metcalf
G.T. Nisbet
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
G.G. Chambers
Director
22 November 2024
Pierre Angulaire Limited Balance Sheet Registrar
at
31 August 2024
Company No.
06319761
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
6,3125,617
6,3125,617
Current assets
Debtors
5
171,666175,152
Cash at bank and in hand
535,692498,595
707,358673,747
Creditors: Amount falling due within one year
6
(263,587)
(170,324)
Net current assets
443,771503,423
Total assets less current liabilities
450,083509,040
Creditors: Amounts falling due after more than one year
7
(7,801)
(17,608)
Provisions for liabilities
Deferred taxation
(1,578)
(1,067)
Net assets
440,704490,365
Capital and reserves
Called up share capital
33
Profit and loss account
8
440,701490,362
Total equity
440,704490,365
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 August 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 22 November 2024 and signed on its behalf by:
G.G. Chambers
Director
22 November 2024
Pierre Angulaire Limited Notes to the Accounts Registrar
for the year ended 31 August 2024
1
General information
Pierre Angulaire Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 06319761
Its registered office is:
28 West Park Grove
Roundhay
Leeds
LS8 2DY
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer rebates and other similar allowances.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
20% Reducing balance
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
Defined contribution pensions
The Company operates 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 payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
77
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 September 2023
12,88212,882
Additions
1,5251,525
At 31 August 2024
14,40714,407
Depreciation
At 1 September 2023
7,2657,265
Charge for the year
830830
At 31 August 2024
8,0958,095
Net book values
At 31 August 2024
6,3126,312
At 31 August 2023
5,617
5,617
5
Debtors
2024
2023
£
£
Trade debtors
165,823164,240
Other debtors
-6,180
Prepayments and accrued income
5,8434,732
171,666175,152
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
10,59510,844
Trade creditors
6,4441,039
Taxes and social security
166,420
130,412
Other creditors
881696
Accruals and deferred income
79,24727,333
263,587170,324
7
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
7,80117,608
7,80117,608
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Related party disclosures
Transactions with related parties
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
Pierre Faucon Limited
The parent's registered office address is:
28 West Park Grove
Roundhay
Leeds
LS8 2DY
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