Nourish by Rebecca Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: SC568348 (Scotland)

Nourish by Rebecca Limited

Financial Statements

for the period

8th June 2017 to 30th June 2018

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

to

4

Director:

Miss R E Price

Registered office:

11 Hope Knowe

Earlston

TD4 6HA

Registered number:

SC568348 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Current assets

Debtors

4

497

Creditors

Amounts falling due within one year

5

2,518

Net current liabilities

(2,021

)

Total assets less current liabilities

(2,021

)

Capital and reserves

Called up share capital

100

Retained earnings

(2,121

)

(2,021

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th June 2018.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th June 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

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.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director on 8th March 2019 and were signed by:

Miss R E Price - Director

1.	Statutory information

Nourish by Rebecca Limited is a private company, limited by shares , registered in Scotland. The

company's registered number and registered office address can be found on the Company Information

page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover arising from the sale of goods is recognised when the significant risks and rewards of

ownership have passed to the buyer.

Financial instruments

The following assets and liabilities are classified as financial instruments - directors' loans and

accruals.

Directors' loans (being repayable on demand) and accruals are measured at the undiscounted amount

of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period

for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss

is recognised in the statement of income and retained earnings.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the statement of

income and retained earnings, except to the extent that it relates to items recognised in other

comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been

enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at

the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods

different from those in which they are recognised in financial statements. Deferred tax is measured

using tax rates and laws that have been enacted or substantively enacted by the period end and that

are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable

that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event

prior to the balance sheet date and that a payment will be required in settlement that can be estimated

reliably. Where material, provisions are calculated on a discounted basis.

Going concern

The company has a deficit on the balance sheet and made a loss in the first year of trading. The

director is confident that the company will increase trading in the forthcoming year, therefore the

accounts have been prepared on the going concern basis.

3.	Employees and directors

The average number of employees during the period was NIL.

4.

Debtors: amounts falling due within one year

£

Other debtors

497

5.

Creditors: amounts falling due within one year

£

Other creditors

2,518