Registration number:
Andre Noir Limited
for the Period from 1 March 2023 to 30 April 2024
[FRS 102 SECTION1A]
[FILLETED FOR FILING PURPOSES]
Andre Noir Limited
Contents
Company Information |
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Director's Report |
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Accountants' Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Andre Noir Limited
Company Information
Directors |
Mr Daniel John Fox |
Registered office |
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Accountants |
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Andre Noir Limited
Director's Report for the Period from 1 March 2023 to 30 April 2024
The director presents his report and the financial statements for the period from 1 March 2023 to 30 April 2024.
Directors of the company
The directors who held office during the period were as follows:
The following director was appointed after the period end:
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Andre Noir Limited
for the Period Ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Andre Noir Limited for the period ended 30 April 2024 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Andre Noir Limited, as a body. Our work has been undertaken solely to prepare for your approval the accounts of Andre Noir Limited and state those matters that we have agreed to state to the Board of Directors of Andre Noir Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andre Noir Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Andre Noir Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Andre Noir Limited. You consider that Andre Noir Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Andre Noir Limited. 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 accounts.
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Paddockhurst Road
Turners Hill
West Sussex
RH10 4SF
Andre Noir Limited
(Registration number: 01845714)
Balance Sheet as at 30 April 2024
Note |
2024 |
2023 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
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Shareholders' funds |
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For the financial period ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Andre Noir Limited
Notes to the Unaudited Financial Statements for the Period from 1 March 2023 to 30 April 2024
General information |
The company is a private company limited by share capital, incorporated in UK.
The address of its registered office is:
England
These financial statements were authorised for issue by the
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Going concern
The financial statements have been prepared on a going concern basis.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sales of good and provision of services, net of discounts and sales taxes, in the ordinary course of the Company’s activities. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Foreign currency transactions and balances
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Andre Noir Limited
Notes to the Unaudited Financial Statements for the Period from 1 March 2023 to 30 April 2024
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 taxable income.
Deferred tax is recognised in respect of all timing differences (including fair value adjustments) that have originated but not reversed by the balance sheet date except that a deferred tax asset is only recognised to the extent that it is regarded recoverable. Deferred tax is measured using the tax rate that is expected to apply in the periods in which the timing differences are expected to reverse.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Asset class |
Depreciation method and rate |
Plant & machinery |
15% Reducing Balance |
Fixtures & Fitting |
15% Reducing Balance |
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.
Andre Noir Limited
Notes to the Unaudited Financial Statements for the Period from 1 March 2023 to 30 April 2024
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Financial instruments
Classification
Staff numbers |
The average number of persons employed by the company (including the director) during the period, was
Andre Noir Limited
Notes to the Unaudited Financial Statements for the Period from 1 March 2023 to 30 April 2024
Tangible assets |
Furniture, fittings and equipment |
Other tangible assets |
Total |
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Cost or valuation |
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At 1 March 2023 |
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At 30 April 2024 |
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Depreciation |
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At 1 March 2023 |
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Charge for the period |
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At 30 April 2024 |
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Carrying amount |
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At 30 April 2024 |
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At 28 February 2023 |
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Stocks |
2024 |
2023 |
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Work in progress |
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- |
Other inventories |
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Debtors |
Note |
2024 |
2023 |
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Trade debtors |
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- |
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Amounts owed by group undertakings and undertakings in which the company has a participating interest |
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- |
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Prepayments |
- |
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Other debtors |
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- |
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Andre Noir Limited
Notes to the Unaudited Financial Statements for the Period from 1 March 2023 to 30 April 2024
Current |
Note |
2024 |
2023 |
Trade debtors |
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- |
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Amounts owed by related parties |
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- |
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Prepayments |
- |
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Other debtors |
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- |
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Andre Noir Limited
Notes to the Unaudited Financial Statements for the Period from 1 March 2023 to 30 April 2024
Creditors |
Creditors: amounts falling due within one year
Note |
2024 |
2023 |
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Due within one year |
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Trade creditors |
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Taxation and social security cost |
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Other creditors |
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Creditors: amounts falling due after more than one year
2024 |
2023 |
Share capital |
Allotted, called up and fully paid shares
2024 |
2023 |
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No. |
£ |
No. |
£ |
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200 |
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200 |
Related party transactions |
Summary of transactions with parent
Loans to related parties
2024 |
Key management |
Total |
At start of period |
( |
( |
Advanced |
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Repaid |
( |
( |
At end of period |
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Andre Noir Limited
Notes to the Unaudited Financial Statements for the Period from 1 March 2023 to 30 April 2024
2023 |
Key management |
Total |
Repaid |
( |
( |
At end of period |
( |
( |
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