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Registered Number: SC256612
Scotland

 

 

 


Unaudited Financial Statements

for the year ended 30 September 2024

for

BERET NOIR LIMITED

BERET NOIR LIMITED
Statement of Financial Position
As at 30 September 2024
 
 		  
£		 2024
£		    
£		 2023
£
Fixed assets 4,415  5,519 
Current assets 28,400  28,879 
Creditors: amount falling due within one year (22,247) (21,353)
Net current assets/(liabilities) 6,153  7,526 
Total assets less current liabilities 10,568  13,045 
Creditors: amount falling due after more than one year (17,496) (17,496)
Net assets/(liabilities) (6,928) (4,451)
 
Capital and reserves (6,928) (4,451)
 
  1. For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
  2. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
  3. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:


----------------------------------
Eric Jules Edouard Obry
Director

Date approved: 30 September 2025
1
BERET NOIR LIMITED
Notes to the Accounts
For the year ended 30 September 2024
Statutory Information
BERET NOIR LIMITED is a private limited company, limited by shares, domiciled in Scotland, registration number SC256612, registration address Mill Of Towie, Drummuir, Keith, AB55 5HX, Scotland.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
2.

Average number of employees

Average number of employees during the year were 2 (2023: 2).
3.

Provisional Submission

These accounts are filed on a provisional basis and are subject to further updates and adjustments pending finalization and verification
2