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Unaudited Financial Statements for the Year Ended 30 June 2017 |
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for |
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CETERIS PARIBUS LIMITED |
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REGISTERED NUMBER:
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Unaudited Financial Statements for the Year Ended 30 June 2017 |
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for |
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CETERIS PARIBUS LIMITED |
CETERIS PARIBUS LIMITED (Registered number: 04804129) |
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Contents of the Financial Statements |
for the Year Ended 30 June 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 | 4 |
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CETERIS PARIBUS LIMITED |
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Company Information |
for the Year Ended 30 June 2017 |
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DIRECTORS: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
Avaland House |
110 London Road |
Hemel Hempstead |
Hertfordshire |
HP3 9SD |
CETERIS PARIBUS LIMITED (Registered number: 04804129) |
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Balance Sheet |
30 June 2017 |
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2017 | 2016 |
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 |
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Retained earnings | ( |
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SHAREHOLDERS' FUNDS | ( |
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The directors acknowledge their responsibilities for: |
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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. |
CETERIS PARIBUS LIMITED (Registered number: 04804129) |
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Balance Sheet - continued |
30 June 2017 |
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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 Board of Directors on
behalf by: |
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CETERIS PARIBUS LIMITED (Registered number: 04804129) |
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Notes to the Financial Statements |
for the Year Ended 30 June 2017 |
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1. | STATUTORY INFORMATION |
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CETERIS PARIBUS 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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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements - going concern |
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At year end the company had a deficiency of net assets amounting to £8,178 (2016: £7,169). Included |
in this figure is an amount of £6,572 (2016: £13,260) due to the director who has agreed not to seek |
repayment until such time as funds allow and as a result, the accounts have been prepared on a going |
concern basis. |
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Turnover |
Turnover 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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Tangible fixed assets |
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Fixtures & furniture | - |
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Computer equipment | - |
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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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CETERIS PARIBUS LIMITED (Registered number: 04804129) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 June 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. | TANGIBLE FIXED ASSETS |
Fixtures | Computer |
& furniture | equipment | Totals |
£ | £ | £ |
COST |
At 1 July 2016 |
and 30 June 2017 |
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DEPRECIATION |
At 1 July 2016 |
and 30 June 2017 |
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NET BOOK VALUE |
At 30 June 2017 |
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At 30 June 2016 |
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4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2017 | 2016 |
£ | £ |
VAT |
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5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2017 | 2016 |
£ | £ |
Trade creditors |
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Directors' current accounts |
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Accruals and deferred income |
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CETERIS PARIBUS LIMITED (Registered number: 04804129) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 June 2017 |
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6. | ULTIMATE CONTROLLING PARTY |
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The controlling party is Mr A M Simpson. |
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7. | FIRST YEAR ADOPTION |
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The company has adopted FRS 102 for the first time in the year ended 30 June 2017. |
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The effect of the transition from the previous financial reporting framework to FRS 102 has been |
considered. |
There has been no material impact in relation to the following: |
- changes in accounting policies |
- changes in shareholder funds |
- comparative year profit and loss |