For the year ended 31 August 2015
Unaudited Abbreviated Financial Statements
England and Wales
Registered Number: 06626330
T C Patisserie Limited
For the year ended 31 August 2015
1
Accountants' Report
2
Balance Sheet
3 to 4
Notes to the Abbreviated Financial Statements
T C Patisserie Limited
Accountants' Report
For the year ended 31 August 2015
As described on the balance sheet you are responsible for the preparation of the financial statements for the year
|
ended
31
August
2015
and you consider that the company is exempt from an audit under the Companies Act
2006
.
|
In accordance with your instructions
,
we have compiled these unaudited financial statements in order to assist you
|
to fulfil your statutory responsibilities
,
from the accounting records and information and explanations supplied to us
.
|
Lambert Clerical Ltd
78 Hambling Drive
Molescroft
East Yorkshire
HU17 9GD
27 February 2016
1 of 4
Notes to the Abbreviated Financial Statements
|
T C Patisserie Limited
For the year ended 31 August 2015
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
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Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
|
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Deferred taxation arises when items are charged or credited in accounts in different periods to those in which they are included in the company's tax computations.Deferred tax is provided in full on timing differences that result in an obligation to pay more (or less) tax at a future date. Deferred tax is calculated at the average rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. The resulting deferred tax asset or liability is not discounted.
|
Proposed dividends are only included as liabilities in the financial statements when their payment has been approved
|
by the shareholders prior to the balance sheet date
.
|
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
|
Fixtures and Fittings
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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3 of 4
Notes to the Abbreviated Financial Statements
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T C Patisserie Limited
For the year ended 31 August 2015
24,716
496
25,212
21,416
2,351
Charge for year
23,767
1,445
3,300
2015
3
Creditors
:
amounts falling due within one year
|
2014
3,722
9,442
Bank loans and overdrafts (secured)
2014
2015
4
Creditors due after more than one year
|
-
735
Bank loans and overdrafts (secured)
Allotted called up and fully paid
|
2015
2014
1
Class A share of £
1
.
00
each
|
1
1
1
1
Director's loan, interest-free, repayable on demand
|
-
6,289
-
6,289
-
Director's loan, interest-free, repayable on demand
|
7,350
-
7,350
-
-
Director's loan, interest-free, repayable on demand
|
7,349
-
7,349
-
-
Director's loan, interest-free, repayable on demand
|
-
6,289
-
6,289
-
14,699
12,578
14,699
-
12,578
4 of 4