|
|||
|
PROFIT AND LOSS ACCOUNT
|
2016
|
2015
|
|
£
|
£
|
|
Turnover
|
|
|
Cost of raw materials and consumables
|
(
|
(
|
Staff costs
|
(
|
(
|
Depreciation and other amounts written off assets
|
(
|
(
|
Other charges
|
(54,001)
|
(81,203)
|
Tax
|
(
|
(
|
----------
|
----------
|
|
PROFIT
|
|
|
----------
|
----------
|
|
|
BALANCE SHEET
|
2016
|
2015
|
||
£
|
£
|
£
|
|
Fixed assets
|
|
|
|
-------
|
---------
|
||
Current assets
|
|
|
|
Prepayments and accrued income
|
|
|
|
----------
|
----------
|
||
235,378
|
220,857
|
||
Creditors: amounts falling due within one year
|
|
|
|
----------
|
----------
|
||
NET CURRENT ASSETS
|
|
|
|
----------
|
----------
|
||
TOTAL ASSETS LESS CURRENT LIABILITIES
|
|
|
|
Creditors: amounts falling due after more than one year
|
|
|
|
Accruals and deferred income
|
|
|
|
----------
|
----------
|
||
|
|
||
----------
|
----------
|
||
Capital and reserves
|
|
|
|
---------
|
---------
|
||
|
MANAGEMENT INFORMATION
|
|
DETAILED PROFIT AND LOSS ACCOUNT
|
2016
|
2015
|
|
£
|
£
|
|
TURNOVER
|
|
|
Purchases
|
237,786
|
303,112
|
----------
|
----------
|
|
|
|
|
----------
|
----------
|
|
STAFF COSTS
|
|
|
DEPRECIATION AND OTHER AMOUNTS WRITTEN OFF ASSETS
|
3,192
|
4,205
|
OTHER CHARGES
|
(54,001)
|
(81,203)
|
Direct wages
|
83,072
|
96,144
|
National insurance contributions on direct labour
|
3,904
|
5,865
|
Administrative staff salaries
|
8,301
|
–
|
Staff national insurance contributions
|
2,737
|
2,000
|
Directors salaries
|
7,956
|
7,956
|
----------
|
----------
|
|
|
|
|
----------
|
----------
|
|
Depn of plant and machinery
|
3
|
–
|
Depreciation of fixtures and fittings
|
263
|
303
|
Depreciation of motor vehicles
|
2,926
|
3,902
|
-------
|
-------
|
|
3,192
|
4,205
|
|
-------
|
-------
|
|
Opening stock - resale
|
80,309
|
71,478
|
Closing stock - resale
|
91,877
|
80,309
|
---------
|
---------
|
|
(11,568)
|
(8,831)
|
|
---------
|
---------
|
|
Freight and carriage
|
7,501
|
13,697
|
-------
|
---------
|
|
Rent
|
13,500
|
16,181
|
Rates and water
|
7,583
|
7,887
|
Light and heat
|
2,110
|
1,805
|
Insurance
|
8,049
|
7,125
|
Repairs and maintenance (allowable)
|
–
|
248
|
---------
|
---------
|
|
31,242
|
33,246
|
|
---------
|
---------
|
|
Motor expenses
|
6,338
|
16,396
|
Travel and subsistence
|
1,613
|
5,259
|
Telephone
|
562
|
426
|
Printing, stationery and postage
|
807
|
886
|
Sundry expenses
|
627
|
390
|
Donations
|
–
|
60
|
Advertising
|
9,980
|
12,384
|
---------
|
---------
|
|
19,927
|
35,801
|
|
---------
|
---------
|
|
Bank charges
|
1,251
|
682
|
Foreign currency gains/losses
|
22
|
335
|
Legal and professional fees
|
2,199
|
3,299
|
Accountancy fees
|
3,323
|
2,824
|
-------
|
-------
|
|
6,795
|
7,140
|
|
-------
|
-------
|
|
Bank interest receivable
|
6
|
–
|
----
|
----
|
|
Bank interest payable
|
–
|
369
|
Hire purchase and finance lease charges
|
110
|
(219)
|
----
|
----
|
|
110
|
150
|
|
----
|
----
|
|