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Company Registration No. 07125811 (England and Wales)
APJ GAUTHIER LIMITED Unaudited accounts for the year ended 31 December 2024
APJ GAUTHIER LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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APJ GAUTHIER LIMITED Company Information for the year ended 31 December 2024
Directors
Mr Alexis Gauthier Mr Gerard Virolle
Company Number
07125811 (England and Wales)
Registered Office
21 ROMILLY STREET LONDON W1D 5AF
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APJ GAUTHIER LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
8,189 
9,711 
Tangible assets
5
219,929 
184,018 
228,118 
193,729 
Current assets
Inventories
59,899 
59,899 
Debtors
6
363,753 
427,857 
Cash at bank and in hand
39,621 
43,002 
463,273 
530,758 
Creditors: amounts falling due within one year
7
(380,392)
(403,230)
Net current assets
82,881 
127,528 
Total assets less current liabilities
310,999 
321,257 
Creditors: amounts falling due after more than one year
8
(89,166)
(153,290)
Net assets
221,833 
167,967 
Capital and reserves
Called up share capital
90 
90 
Profit and loss account
221,743 
167,877 
Shareholders' funds
221,833 
167,967 
For the year ending 31 December 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 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 of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by
Mr Alexis Gauthier Director Company Registration No. 07125811
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APJ GAUTHIER LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
APJ GAUTHIER LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07125811. The registered office is 21 ROMILLY STREET, LONDON, W1D 5AF.
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.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
30,452 
At 31 December 2024
30,452 
Amortisation
At 1 January 2024
20,741 
Charge for the year
1,522 
At 31 December 2024
22,263 
Net book value
At 31 December 2024
8,189 
At 31 December 2023
9,711 
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APJ GAUTHIER LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
206,199 
94,523 
82,507 
15,679 
398,908 
Additions
30,405 
11,411 
- 
- 
41,816 
At 31 December 2024
236,604 
105,934 
82,507 
15,679 
440,724 
Depreciation
At 1 January 2024
28,278 
89,153 
81,780 
15,679 
214,890 
Charge for the year
3,383 
2,522 
- 
- 
5,905 
At 31 December 2024
31,661 
91,675 
81,780 
15,679 
220,795 
Net book value
At 31 December 2024
204,943 
14,259 
727 
- 
219,929 
At 31 December 2023
177,921 
5,370 
727 
- 
184,018 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
96,890 
100,767 
Amounts due from group undertakings etc.
225,061 
114,916 
Accrued income and prepayments
41,802 
41,117 
Other debtors
- 
171,057 
363,753 
427,857 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
67,824 
93,937 
Trade creditors
144,799 
136,755 
Taxes and social security
61,691 
126,850 
Other creditors
8,257 
167 
Loans from directors
47,843 
- 
Accruals
20,791 
16,334 
Deferred income
29,187 
29,187 
380,392 
403,230 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
49,325 
84,584 
Other creditors
39,841 
68,706 
89,166 
153,290 
9
Average number of employees
During the year the average number of employees was 26 (2023: 25).
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