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Unaudited Financial Statements for the Year Ended 30 November 2016 |
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RAYMOND BEER & CO LIMITED |
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REGISTERED NUMBER:
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Unaudited Financial Statements for the Year Ended 30 November 2016 |
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for |
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RAYMOND BEER & CO LIMITED |
RAYMOND BEER & CO LIMITED (REGISTERED NUMBER: 04831115) |
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Contents of the Financial Statements |
for the Year Ended 30 November 2016 |
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Page |
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Company Information | 1 |
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Statement of Financial Position | 2 |
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Notes to the Financial Statements | 4 |
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RAYMOND BEER & CO LIMITED |
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Company Information |
for the Year Ended 30 November 2016 |
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DIRECTOR: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
30 Star Hill |
Rochester |
Kent |
ME1 1XB |
RAYMOND BEER & CO LIMITED (REGISTERED NUMBER: 04831115) |
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Statement of Financial Position |
30 November 2016 |
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2016 | 2015 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
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Tangible assets | 5 |
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CURRENT ASSETS |
Debtors | 6 |
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Cash at bank and in hand |
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CREDITORS |
Amounts falling due within one year | 7 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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PROVISIONS FOR LIABILITIES |
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NET ASSETS |
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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 director acknowledges his 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 |
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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. |
RAYMOND BEER & CO LIMITED (REGISTERED NUMBER: 04831115) |
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Statement of Financial Position - continued |
30 November 2016 |
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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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RAYMOND BEER & CO LIMITED (REGISTERED NUMBER: 04831115) |
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Notes to the Financial Statements |
for the Year Ended 30 November 2016 |
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1. | STATUTORY INFORMATION |
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Raymond Beer & Co 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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The financial statements relate to the individual entity only. |
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The financial statements for the year ended 30th November 2016 are the first financial statements that |
comply with FRS 102 Section 1A small entities. The date of transition is 1st December 2014. |
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The transition to FRS 102 Section 1A small entities has resulted in a small number of changes in |
accounting policies to those used previously. |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Turnover |
Turnover represents net invoiced sales of services excluding value added tax. |
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Goodwill |
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been |
amortised over its estimated useful life of 10 years. |
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Tangible fixed assets |
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Office equipment | - |
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Fixtures and fittings | - |
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Computer equipment | - |
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Deferred taxation |
The charge for taxation takes into account taxation deferred as a result of timing differences between |
the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is |
recognised in respect of all timing differences that have originated but not reversed at the balance |
sheet date. However, deferred tax assets are recognised only to the extent that the director considers |
that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or |
other future taxable profits. Deferred taxation is measured on a non-discounted basis at the average |
tax rates that would apply when timing differences are expected to reverse, based on tax rates and |
laws that have been enacted by the statement of financial position date. |
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Hire purchase and leasing commitments |
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership |
remain with the lessor are charged to profit and loss account as incurred. |
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Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the |
company's pension scheme are charged to profit or loss in the period to which they relate. |
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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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RAYMOND BEER & CO LIMITED (REGISTERED NUMBER: 04831115) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 November 2016 |
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4. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 1 December 2015 |
and 30 November 2016 |
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AMORTISATION |
At 1 December 2015 |
and 30 November 2016 |
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NET BOOK VALUE |
At 30 November 2016 |
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At 30 November 2015 |
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5. | TANGIBLE FIXED ASSETS |
Fixtures |
Office | and | Computer |
equipment | fittings | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1 December 2015 |
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Additions |
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At 30 November 2016 |
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DEPRECIATION |
At 1 December 2015 |
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Charge for year |
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At 30 November 2016 |
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NET BOOK VALUE |
At 30 November 2016 |
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At 30 November 2015 |
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6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2016 | 2015 |
£ | £ |
Trade debtors |
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Other debtors |
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RAYMOND BEER & CO LIMITED (REGISTERED NUMBER: 04831115) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 November 2016 |
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7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2016 | 2015 |
£ | £ |
Corporation tax |
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Social security and other taxes |
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VAT | 22,253 | 25,607 |
Client monies held | 988,757 | 546,782 |
Directors' current accounts | 316 | 316 |
Accruals and deferred income |
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8. | LEASING AGREEMENTS |
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Minimum lease payments under non-cancellable operating leases fall due as follows: |
2016 | 2015 |
£ | £ |
Within one year |
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Between one and five years |
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9. | RELATED PARTY DISCLOSURES |
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During the year, total dividends of £85,000 were paid to the director . |