1 October 2023 false No description of principal activity Taxfiler 2024.6 12867355business:PrivateLimitedCompanyLtd2023-10-012024-09-30 128673552023-09-30 128673552023-10-012024-09-30 12867355business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 12867355business:FilletedAccounts2023-10-012024-09-30 128673552024-09-30 12867355business:Director12023-10-012024-09-30 12867355business:RegisteredOffice2023-10-012024-09-30 128673552023-09-30 12867355core:WithinOneYear2024-09-30 12867355core:WithinOneYear2023-09-30 12867355core:SharePremiumcore:PreviouslyStatedAmount2024-09-30 12867355core:SharePremiumcore:PreviouslyStatedAmount2023-09-30 12867355core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12867355core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 12867355core:PreviouslyStatedAmount2024-09-30 12867355core:PreviouslyStatedAmount2023-09-30 12867355business:SmallEntities2023-10-012024-09-30 12867355countries:EnglandWales2023-10-012024-09-30 12867355core:PlantMachinery2023-10-012024-09-30 12867355core:FurnitureFittings2023-10-012024-09-30 12867355core:PlantMachinery2023-09-30 12867355core:FurnitureFittings2023-09-30 12867355core:PlantMachinery2024-09-30 12867355core:FurnitureFittings2024-09-30 128673552022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12867355 (England and Wales)
Boulangerie Gourmandise Ltd Unaudited accounts for the year ended 30 September 2024
Boulangerie Gourmandise Ltd Unaudited accounts Contents
Page
- 2 -
Boulangerie Gourmandise Ltd Company Information for the year ended 30 September 2024
Director
Sofiane ACHOUR
Company Number
12867355 (England and Wales)
Registered Office
105 High Road London London N2 8AG England
- 3 -
Boulangerie Gourmandise Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,829 
16,132 
Current assets
Cash at bank and in hand
93,577 
90,549 
Creditors: amounts falling due within one year
(3,897)
1,435 
Net current assets
89,680 
91,984 
Net assets
99,509 
108,116 
Capital and reserves
Share premium
100 
100 
Profit and loss account
99,409 
108,016 
Shareholders' funds
99,509 
108,116 
For the year ending 30 September 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 June 2025 and were signed on its behalf by
Sofiane ACHOUR Director Company Registration No. 12867355
- 4 -
Boulangerie Gourmandise Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Boulangerie Gourmandise Ltd is a private company, limited by shares, registered in England and Wales, registration number 12867355. The registered office is 105 High Road, London, London, N2 8AG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, using the straight-line method. Depreciation rates and policies are as follows: Asset Category Cost (£) Depreciation Rate Method Plant and Machinery 13,891 25% Straight-line Equipment, Fixtures & Fittings 17,626 25% Straight-line Depreciation Policy Depreciation is charged from the date the asset is brought into use. A full year's depreciation is charged in the year of acquisition and none in the year of disposal. The depreciation rates are reviewed annually to ensure they reflect the assets’ remaining useful economic lives.
Plant & machinery
13,891
Fixtures & fittings
17,626
- 5 -
Boulangerie Gourmandise Ltd Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
13,891 
17,626 
31,517 
At 30 September 2024
13,891 
17,626 
31,517 
Depreciation
At 1 October 2023
8,335 
7,050 
15,385 
Charge for the year
3,525 
2,778 
6,303 
At 30 September 2024
11,860 
9,828 
21,688 
Net book value
At 30 September 2024
2,031 
7,798 
9,829 
At 30 September 2023
5,556 
10,576 
16,132 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,674 
- 
Taxes and social security
2,223 
(1,435)
3,897 
(1,435)
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -