Registered number: 08500855 | ||||||||
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FOR THE YEAR ENDED 30 APRIL 2018 | ||||||||
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Prepared By: | ||||||||
Greywalls Accountants Limited | ||||||||
13 Isis Lake | ||||||||
Spine Road | ||||||||
South Cerney | ||||||||
Cirencester | ||||||||
GL7 5LT |
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Beff and Rob Enterprises Limited | ||||||||
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ACCOUNTS | ||||||||
FOR THE YEAR ENDED 30 APRIL 2018 | ||||||||
DIRECTORS | ||||||||
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REGISTERED OFFICE | ||||||||
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Oxfordshire | ||||||||
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COMPANY DETAILS | ||||||||
Private company limited by shares registered in EW - England and Wales, registered number 08500855 | ||||||||
ACCOUNTANTS | ||||||||
Greywalls Accountants Limited | ||||||||
13 Isis Lake | ||||||||
Spine Road | ||||||||
South Cerney | ||||||||
Cirencester | ||||||||
GL7 5LT |
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Beff and Rob Enterprises Limited | ||||||||
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ACCOUNTS | ||||||||
FOR THE YEAR ENDED 30 APRIL 2018 | ||||||||
CONTENTS | ||||||||
Page | ||||||||
Directors' Report | - | |||||||
Accountants' Report | - | |||||||
Statement Of Comprehensive Income | - | |||||||
Balance Sheet | 3 | |||||||
Notes To The Accounts | 4 | |||||||
The following do not form part of the statutory financial statements: | ||||||||
Trading And Profit And Loss Account | - | |||||||
Profit And Loss Account Summaries | - |
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Beff and Rob Enterprises Limited | ||||||||
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BALANCE SHEET AT
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2018 | 2017 | |||||||||
Notes | £ | £ | ||||||||
FIXED ASSETS | ||||||||||
Tangible assets | 2 |
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CURRENT ASSETS | ||||||||||
Cash at bank and in hand |
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269 | 208 | |||||||||
CREDITORS: Amounts falling due within one year | 3 |
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NET CURRENT LIABILITIES |
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(12,404) | ||||||||
TOTAL ASSETS LESS CURRENT LIABILITIES |
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PROVISIONS FOR LIABILITIES AND CHARGES | 5 |
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NET LIABILITIES |
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CAPITAL AND RESERVES | ||||||||||
Called up share capital | 6 |
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Profit and loss account | (10,080) | (12,153) | ||||||||
SHAREHOLDERS' FUNDS |
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Approved by the board on
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............................. | ||||||||||
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Director | ||||||||||
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Beff and Rob Enterprises Limited | ||||||||
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NOTES TO THE ACCOUNTS | ||||||||||
FOR THE YEAR ENDED 30 APRIL 2018 | ||||||||||
1. ACCOUNTING POLICIES |
1a. Depreciation | ||||||||
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Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. | ||||||||
Depreciation is provided on the following basis: | ||||||||
Equipment | straight line 25 % |
1b. Leasing Commitments | ||||||||
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All other leases are accounted for as 'operating leases' and the rental charges are charged to the profit and loss account on a straight line basis over the life of the lease. | ||||||||
Incentives received to enter into a lease agreement are recognised in the profit and loss account over the shorter of the lease term and the period to the next lease review. |
1c. Basis Of Accounting FRS 1021 a | ||||||||
The accounts have been prepared under the historical cost convention. | ||||||||
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . |
1d. Turnover | ||||||||
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: | ||||||||
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisifed; - the amount of turnover can be measured reliably; it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably. |
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Beff and Rob Enterprises Limited | ||||||||
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1e. Taxation | ||||||||
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date. | ||||||||
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that; the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. | ||||||||
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
1f. Functional Currency | ||||||||
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. |
2. TANGIBLE FIXED ASSETS | ||||
Equipment | Total | |||
£ | £ | |||
Cost | ||||
At 1 May 2017 | 1,757 | 1,757 | ||
Additions | 830 | 830 | ||
At 30 April 2018 | 2,587 | 2,587 | ||
Depreciation | ||||
At 1 May 2017 | 1,445 | 1,445 | ||
For the year | 589 | 589 | ||
At 30 April 2018 | 2,034 | 2,034 | ||
Net Book Amounts | ||||
At 30 April 2018 |
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553 | ||
At 30 April 2017 |
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312 | ||
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Beff and Rob Enterprises Limited | ||||||||
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3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
2018 | 2017 | |||||||
£ | £ | |||||||
UK corporation tax | 7,948 | 9,564 | ||||||
Directors current account | 743 | 948 | ||||||
Accruals | 2,100 | 2,100 | ||||||
10,791 | 12,612 | |||||||
4. EMPLOYEES | ||||||
2018 | 2017 | |||||
No. | No. | |||||
Average number of employees | 2 | 2 | ||||
5. PROVISIONS FOR LIABILITIES | 2018 | 2017 | ||||||
£ | £ | |||||||
Deferred taxation | 109 | 59 | ||||||
109 | 59 | |||||||
6. SHARE CAPITAL | 2018 | 2017 | ||||||
£ | £ | |||||||
Allotted, issued and fully paid: | ||||||||
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2 | 2 | ||||||
2 | 2 | |||||||
7. ADDITIONAL INFORMATION | ||||||||
The company is a private company, limited by shares and registered in England. | ||||||||
Its registered number is 08500855. | ||||||||
Its registered office is Manor Farm Cottage, Little Coxwell, Faringdon, Oxfordshire SN7 7LW. |