Calypso Blue Diving Limited
|
For the year ended 30 June 2015
Unaudited Abbreviated Report and Financial Statements
England and Wales
Registered Number: 07295679
Calypso Blue Diving Limited
For the year ended 30 June 2015
1
Accountants' Report
2
Balance Sheet
3 to 4
Notes to the Abbreviated Financial Statements
Accountants' Report
For the year ended 30 June 2015
Calypso Blue Diving Limited
In order to assist you to fulfil your duties under Companies Act
2006
,
we have prepared for your approval the
|
accounts of Calypso Blue Diving Limited for the year ended
30
June
2015
which comprise the Profit and Loss
|
Account
,
the Balance Sheet and the related notes from the company
'
s accounting records and from information
|
and explanations you have given us
.
|
As a practising firm of the Association of Chartered Certified Accountants
,
we are subject to its ethical and other
|
professional requirements which are detailed at http
://
rulebook
.
accaglobal
.
com
.
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This report is made solely to the Board of Directors of Calypso Blue Diving Limited
,
as a body
,
in accordance with
|
the terms of our engagement letter dated
.
Our work has been undertaken solely to prepare for your approval the
|
accounts of Calypso Blue Diving Limited and state those matters that we have agreed to state to the Board of
|
Directors of Calypso Blue Diving Limited
,
as a body
,
in this report in accordance with the requirements of the
|
Association of Chartered Certified Accountants and as detailed at http
://
www
.
accaglobal
.
com
/
factsheet
163
.
To the
|
fullest extent permitted by law
,
we do not accept or assume responsibility to anyone other than Calypso Blue Diving
|
Limited and its Board of Directors as a body for our work or for this report
.
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It is your duty to ensure that Calypso Blue Diving Limited has kept adequate accounting records and to prepare
|
statutory accounts that give a true and fair view of the assets
,
liabilities
,
financial position and profit of Calypso Blue
|
Diving Limited
.
You consider that Calypso Blue Diving Limited is exempt from the statutory audit requirement for the
|
year
.
|
Higdon & Co
23 Robjohns Road
Widford Estate
Chelmsford
Essex
CM1 3AG
1 of 4
Abbreviated Balance Sheet
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Calypso Blue Diving Limited
2015
2014
2
752
1,085
752
1,085
250
1,094
2,764
608
939
728
2,641
3,742
Creditors
:
amounts falling due within one year
|
(5,775)
(3,603)
(2,033)
(962)
Net current liabilities
Total assets less current liabilities
|
(210)
(948)
(210)
Net liabilities
(948)
100
3
100
(310)
(1,048)
(210)
(948)
Shareholders funds
For the year ended 30 June 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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Directors responsibilities: 1) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
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2) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
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These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
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Date approved by the board: 21 March 2016
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Signed on behalf of the board of directors
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2 of 4
Notes to the Abbreviated Financial Statements
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For the year ended 30 June 2015
Calypso Blue Diving Limited
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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:
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Plant and Machinery
Computer Equipment
Motor Vehicles
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.
|
1,850
150
(250)
1,750
765
(125)
358
Charge for year
998
752
1,085
3 of 4
Notes to the Abbreviated Financial Statements
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For the year ended 30 June 2015
Calypso Blue Diving Limited
Allotted called up and fully paid
|
2015
2014
100
Class A shares of £
1
.
00
each
|
100
100
100
100
4 of 4