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Financial Statements |
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for the Year Ended 31 December 2017 |
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for |
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Bruno Saint Hilaire UK Limited |
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REGISTERED NUMBER:
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Financial Statements |
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for the Year Ended 31 December 2017 |
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for |
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Bruno Saint Hilaire UK Limited |
Bruno Saint Hilaire UK Limited (Registered number: 03270414) |
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Contents of the Financial Statements |
for the Year Ended 31 December 2017 |
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Page |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 3 |
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Bruno Saint Hilaire UK Limited |
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Company Information |
for the Year Ended 31 December 2017 |
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DIRECTOR: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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AUDITORS: |
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Chartered Accountants |
Registered Auditors |
Blackthorn House |
St Pauls Square |
Birmingham |
West Midlands |
B3 1RL |
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BANKERS: |
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28a High Street |
Tettenhall |
Wolverhampton |
West Midlands |
WV6 8QT |
Bruno Saint Hilaire UK Limited (Registered number: 03270414) |
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Balance Sheet |
31 December 2017 |
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31.12.17 | 31.12.16 |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 4 |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | 5 |
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NET CURRENT LIABILITIES | ( |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
( |
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( |
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CAPITAL AND RESERVES |
Called up share capital | 6 |
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Retained earnings | ( |
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SHAREHOLDERS' FUNDS | ( |
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In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
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The financial statements were approved by the director on
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Bruno Saint Hilaire UK Limited (Registered number: 03270414) |
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Notes to the Financial Statements |
for the Year Ended 31 December 2017 |
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1. | STATUTORY INFORMATION |
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Bruno Saint Hilaire UK Limited is a
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Wales. The company's registered number and registered office address can be found on the Company |
Information page. |
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The presentation currency of the financial statements is the Pound Sterling (£). |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Going concern |
There was a net deficiency of assets of £73,245 at the balance sheet date, however the directors have |
been assured of continued support by the parent company, through the continued supply of goods on |
extended credit terms and, when required, additional working capital. The directors consider the |
company will continue to receive this support so as to continue trading for the foreseeable future. On |
the reliance of this group support, the financial statements have been prepared on a going concern |
basis. |
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Significant judgements and estimates |
In the preparation of the financial statements, management makes certain judgements and estimates |
that impact the financial statements. The judgements and estimates that have the most significant |
effect on the carrying value of assets and liabilities of the company in these financial statements are as |
follow: |
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Carrying value of trade and other receivables |
Allowance for doubtful debt and provisions against receivables are made on a specific basis, based on |
estimates or irretrievability determined by market knowledge and past experience. |
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Turnover |
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, |
rebates, value added tax and other sales taxes. |
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Revenue from the sale of goods is recognised when the significant risks and rewards of ownership |
have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be |
measured reliably; it is probable that the associated economic benefits will flow to the entity; and the |
costs incurred or to be incurred in respect of the transactions can be measured reliably. |
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Debtors and creditors receivable / payable within one year |
Debtors and creditors with no stated interest rate and receivable or payable within one year are |
recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss |
account in other administrative expenses |
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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. |
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Current or deferred taxation assets and liabilities are not discounted. |
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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. |
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Bruno Saint Hilaire UK Limited (Registered number: 03270414) |
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Notes to the Financial Statements - continued |
for the Year Ended 31 December 2017 |
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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. |
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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. |
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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. |
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3. | EMPLOYEES AND DIRECTORS |
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The average number of employees during the year was
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4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.17 | 31.12.16 |
£ | £ |
Trade debtors |
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Tax |
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VAT |
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Prepayments and accrued income |
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5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.17 | 31.12.16 |
£ | £ |
Trade creditors |
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Amounts owed to group undertakings |
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Social security and other taxes |
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Accruals and deferred income |
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6. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 31.12.17 | 31.12.16 |
value: | £ | £ |
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Ordinary | £1 | 5,000 | 5,000 |
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7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
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The Report of the Auditors was unqualified. |
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for and on behalf of
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Bruno Saint Hilaire UK Limited (Registered number: 03270414) |
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Notes to the Financial Statements - continued |
for the Year Ended 31 December 2017 |
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8. | RELATED PARTY DISCLOSURES |
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The company imports all of its goods for distribution from Bruno Saint Hilaire SA, the ultimate parent |
company. Purchases in the year totalled £44,198 and the amount of €107,687 or £95,711 was owing at |
the year end. |
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Also during the year the company received a short term loan from Bruno Saint Hilaire SA of £5,000. |
This loan was repaid in January 2018. |
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The ultimate controlling party is
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Copies of the consolidated financial statements are available form 16 Rue la Fayette, 75009 Paris, |
France. |