REGISTERED NUMBER: 11426496 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bordeaux Dordogne Limited

Previously known as

Bordeaux Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Cole

J R Cox

REGISTERED OFFICE:

3 - 5 College Street

Nottingham

Nottinghamshire

NG1 5AQ

REGISTERED NUMBER:

11426496 (England and Wales)

FIXED ASSETS

Tangible assets

3

855

1,301

CURRENT ASSETS

Debtors

4

1,416,284

969,878

Investments

5

-

100

Cash at bank and in hand

1,444

620,524

1,417,728

1,590,502

CREDITORS

Amounts falling due within one year

6

407,401

1,000,961

NET CURRENT ASSETS

1,010,327

589,541

TOTAL ASSETS LESS CURRENT LIABILITIES

1,011,182

590,842

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

1,011,082

590,742

SHAREHOLDERS' FUNDS

1,011,182

590,842

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

J R Cox - Director

1.	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 etc

-

33% on cost

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

1,338

DEPRECIATION

At 1 April 2024

37

Charge for year

446

At 31 March 2025

483

NET BOOK VALUE

At 31 March 2025

855

At 31 March 2024

1,301

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

1,375,000

2,600

Other debtors

41,284

967,278

1,416,284

969,878

5.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

-

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

145,400

479,903

Other creditors

262,001

521,058

407,401

1,000,961

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

S J Cole

Balance outstanding at start of year

450,000

-

Amounts advanced

331,984

450,000

Amounts repaid

(781,984

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

450,000

J R Cox

Balance outstanding at start of year

450,000

-

Amounts advanced

331,993

450,000

Amounts repaid

(781,993

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

450,000

Interest has been charged at the ORI.