Company Registration No. 07164165 (England and Wales)
DEMELLIER LTD.
Unaudited accounts
for the year ended 31 July 2021
DEMELLIER LTD.
Unaudited accounts
Contents
DEMELLIER LTD.
Company Information
for the year ended 31 July 2021
Directors
Mrs Mireia Llusia
Mrs Anna Sweeting
Company Number
07164165 (England and Wales)
Registered Office
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
United Kingdom
Accountants
VJS Accountancy Services Limited
Georgeville
Hurtmore Road
Godalming
Surrey
GU7 2RA
DEMELLIER LTD.
Statement of financial position
as at
31 July 2021
Intangible assets
4,864
10,066
Tangible assets
62,354
62,511
Inventories
599,848
474,432
Cash at bank and in hand
587,253
544,693
Creditors: amounts falling due within one year
(783,829)
(500,254)
Net current assets
813,526
822,984
Net assets
880,744
895,561
Called up share capital
1,250
1,250
Share premium
499,750
499,750
Profit and loss account
379,744
394,561
Shareholders' funds
880,744
895,561
For the year ending 31 July 2021 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 21 November 2021 and were signed on its behalf by
Mrs Mireia Llusia
Director
Company Registration No. 07164165
DEMELLIER LTD.
Notes to the Accounts
for the year ended 31 July 2021
DEMELLIER LTD. is a private company, limited by shares, registered in England and Wales, registration number 07164165. The registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A Small Entities.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
Intangible fixed assets (including cost of Trademarks for Rebranding) are included at cost less accumulated amortisation. Amortisation has been provided at a rate of of 20% Straight Line.
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Intangible fixed assets
Goodwill
Other
Total
At 1 August 2020
16,242
26,012
42,254
At 31 July 2021
16,242
26,012
42,254
At 1 August 2020
16,242
15,946
32,188
Charge for the year
-
5,202
5,202
At 31 July 2021
16,242
21,148
37,390
At 31 July 2021
-
4,864
4,864
At 31 July 2020
-
10,066
10,066
DEMELLIER LTD.
Notes to the Accounts
for the year ended 31 July 2021
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 August 2020
38,254
78,293
116,547
Additions
747
22,653
23,400
At 31 July 2021
39,001
100,946
139,947
At 1 August 2020
23,278
30,758
54,036
Charge for the year
5,473
18,084
23,557
At 31 July 2021
28,751
48,842
77,593
At 31 July 2021
10,250
52,104
62,354
At 31 July 2020
14,976
47,535
62,511
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Debtors: amounts falling due within one year
2021
2020
Trade debtors
374,816
268,674
Accrued income and prepayments
14,897
25,369
Other debtors
20,541
10,070
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Creditors: amounts falling due within one year
2021
2020
Bank loans and overdrafts
-
50,000
Trade creditors
607,567
296,476
Taxes and social security
17,890
38,376
Other creditors
93,985
44,207
Deferred income
40,130
14,541
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Average number of employees
During the year the average number of employees was 12 (2020: 11).