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REGISTERED NUMBER: 06350649 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Bordelle Limited

Bordelle Limited (Registered number: 06350649)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bordelle Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Ms A Popa





REGISTERED OFFICE: 90 Mill Lane
West Hampstead
London
NW6 1NL





REGISTERED NUMBER: 06350649 (England and Wales)






Bordelle Limited (Registered number: 06350649)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 58,483 70,955

CURRENT ASSETS
Stocks 1,630,328 1,477,716
Debtors 5 2,750,419 2,684,401
Cash at bank 775,912 716,868
5,156,659 4,878,985
CREDITORS
Amounts falling due within one year 6 704,928 421,585
NET CURRENT ASSETS 4,451,731 4,457,400
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,510,214

4,528,355

PROVISIONS FOR LIABILITIES 14,615 15,264
NET ASSETS 4,495,599 4,513,091

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4,495,499 4,512,991
SHAREHOLDERS' FUNDS 4,495,599 4,513,091

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Bordelle Limited (Registered number: 06350649)

Balance Sheet - continued
31 August 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 February 2025 and were signed by:





Ms A Popa - Director


Bordelle Limited (Registered number: 06350649)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Bordelle Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and director's loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Director's loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income Retained Earnings.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Bordelle Limited (Registered number: 06350649)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 September 2023 82,059 49,925 64,349 196,333
Additions 1,740 4,784 500 7,024
At 31 August 2024 83,799 54,709 64,849 203,357
DEPRECIATION
At 1 September 2023 47,752 35,071 42,555 125,378
Charge for year 9,012 4,910 5,574 19,496
At 31 August 2024 56,764 39,981 48,129 144,874
NET BOOK VALUE
At 31 August 2024 27,035 14,728 16,720 58,483
At 31 August 2023 34,307 14,854 21,794 70,955

Bordelle Limited (Registered number: 06350649)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 315,840 454,267
Amounts owed by participating interests 2,339,547 2,149,778
Other debtors 95,032 80,356
2,750,419 2,684,401

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 274,196 40,478
Taxation and social security 305,058 290,763
Other creditors 125,674 90,344
704,928 421,585

7. RELATED PARTY DISCLOSURES

There are companies that have some common directors and shareholders with this company and at 31 August 2024 some of these companies owed £2,339,547 (2023 - £2,149,778) to the company. No interest has been charged by the company in respect of these amounts owed which are repayable on demand and classified in debtors.

At 31 August 2024 the company owed £2,331 to the director of the company, (2023 - £2,331). No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.