BOISDALE INTERNATIONAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
Boisdale International Limited (registered number: 06129334) is a private limited company incorporated and domiciled in England and Wales. The address of the registered office is 15 Eccleston Street, London SW1W 9LX.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:
The directors have made an asessment of the basis of going concern and have concluded that with the support from the immediate parent undertaking, Boisdale Limited, that the company will be able to continue to meet short term liabilities as and when they fall due.
The directors therefore conclude that the going concern basis is deemed appropriate when preparing these financial statements.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price.
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The average monthly number of employees, including directors, during the year was 0 (2022 - 4).
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