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Registered number: 10089313
P Bouloux Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Crane & Partners Limited
Leonard House
5-7 Newman Road
Bromley
Kent
BR1 1RJ
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10089313
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,134 2,328
2,134 2,328
CURRENT ASSETS
Debtors 47,700 75,699
Cash at bank and in hand 1,489,393 1,243,706
1,537,093 1,319,405
Creditors: Amounts Falling Due Within One Year (70,929 ) (52,980 )
NET CURRENT ASSETS (LIABILITIES) 1,466,164 1,266,425
TOTAL ASSETS LESS CURRENT LIABILITIES 1,468,298 1,268,753
NET ASSETS 1,468,298 1,268,753
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 1,468,198 1,268,653
SHAREHOLDERS' FUNDS 1,468,298 1,268,753
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Pierre-Marc Gilles Bouloux
Director
14 January 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
P Bouloux Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10089313 . The registered office is Leonard House, 5-7 Newman Road, Bromley, Kent, BR1 1RJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Rendering of services
Turnover is measured at the fair value of the consideration received or receivable excluding discounts, rebates,value added tax and other sale taxes.
Interest income
Revenue is recognised as interest accrues using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.4. Taxation
Income 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 April 2023 7,539
As at 31 March 2024 7,539
Depreciation
As at 1 April 2023 5,211
Provided during the period 194
As at 31 March 2024 5,405
Net Book Value
As at 31 March 2024 2,134
As at 1 April 2023 2,328
The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe the their valuation would not be materially different from the professional valuation.
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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