Micro-entity Accounts - BAUDELIO LIMITED

08069055 BAUDELIO LIMITED 2017-05-31 false 2016-06-01 2017-05-31 true 08069055 2016-06-01 2017-05-31 08069055 2017-05-31 08069055 2016-05-31 08069055 uk-gaap-cd-bus:Director1 2016-06-01 2017-05-31 08069055 uk-gaap-cd-bus:Director2 2016-06-01 2017-05-31 08069055 uk-gaap-cd-bus:AllEntityOfficers 2016-06-01 2017-05-31 iso4217:GBP shares

Registered Number 08069055

BAUDELIO LIMITED

Micro-entity Accounts

31 May 2017

BAUDELIO LIMITED Registered Number 08069055

Micro-entity Balance Sheet as at 31 May 2017

	Notes	2017	2016
		£	£
Fixed assets
Investments	1	19,080	19,080
		19,080	19,080
Current assets
Cash at bank and in hand		1	1
		1	1
Net current assets (liabilities)		1	1
Total assets less current liabilities		19,081	19,081
Creditors: amounts falling due after more than one year		(19,122)	(19,122)
Total net assets (liabilities)		(41)	(41)
Capital and reserves
Called up share capital		1	1
Profit and loss account		(42)	(42)
Shareholders' funds		(41)	(41)

For the year ending 31 May 2017 the company was entitled to exemption 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 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.

Approved by the Board on 29 June 2017

And signed on their behalf by:
Mrs Mary Jane Hoareau, Director

BAUDELIO LIMITED Registered Number 08069055

Notes to the Micro-entity Accounts for the period ended 31 May 2017

1Fixed assets Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 June 2016 19,080
At 31 May 2017 19,080

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with
FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as
applied to small entities by section 1A of the standard).

Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of
discounts and value added taxes. Turnover includes revenue earned from the sale of goods and
from the rendering of services. Turnover from the sale of goods is recognised when the
significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover
from the rendering of services is recognised by reference to the stage of completion of the
contract. The stage of completion of a contract is measured by comparing the costs incurred for
work performed to date to the total estimated contract costs.

Other accounting policies
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the
date of the transaction. At the end of each reporting period foreign currency monetary items are
translated at the closing rate of exchange. Non-monetary items that are measured at historical
cost are translated at the rate ruling at the date of the transaction. All differences are charged to
profit or loss.