| Comtesse BTH Limited |
| Registered number: |
05554174 |
| Balance Sheet |
| as at 31 December 2018 |
|
| Notes |
|
|
2018 |
|
|
2017 |
| JPY |
JPY |
| Current assets |
| Debtors |
2 |
|
3,396,771 |
|
|
3,576,006 |
|
| Creditors: amounts falling due within one year |
3 |
|
- |
|
|
(179,235) |
|
| Net current assets |
|
|
|
3,396,771 |
|
|
3,396,771 |
|
| Net assets |
|
|
|
3,396,771 |
|
|
3,396,771 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
4 |
|
|
1,054,040 |
|
|
1,054,040 |
| Capital redemption reserve |
5 |
|
|
2,342,731 |
|
|
2,342,731 |
|
| Shareholders' funds |
|
|
|
3,396,771 |
|
|
3,396,771 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mr Ian Hargrove |
| Director |
| Approved by the board on 28 March 2019 |
|
| Comtesse BTH Limited |
| Notes to the Accounts |
| for the year ended 31 December 2018 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Income |
|
Income represents interest received and receivable on loans provided by the company. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are recorded either at the rate ruling at the date of the transaction or the actual rate of exchange applied to the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into JPY at the balance sheet date. All differences are taken to the profit and loss account. |
|
|
| 2 |
Debtors |
2018 |
|
2017 |
| JPY |
JPY |
|
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
3,396,771 |
|
3,576,006 |
|
|
|
|
|
|
|
|
|
|
|
| 3 |
Creditors: amounts falling due within one year |
2018 |
|
2017 |
| JPY |
JPY |
|
|
Taxation and social security costs |
- |
|
179,235 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Share capital |
2018 |
|
2017 |
|
2018 |
|
2017 |
| Number |
Number |
JPY |
JPY |
|
Allotted, called up and fully paid: |
|
Ordinary A shares of US$1 each |
5,633 |
|
5,633 |
|
1,053,922 |
|
1,053,922 |
|
Ordinary C shares of US$1 each |
1 |
|
1 |
|
118 |
|
118 |
|
|
5,634 |
|
5,634 |
|
1,054,040 |
|
1,054,040 |
|
|
|
|
|
|
|
|
|
|
The company's authorised share capital of US$29,479 has been divided into 26,530 A Ordinary shares of US$ 1 each, 2,947,826 B Ordinary shares of US$0.001 each and 1 C Ordinary share of US$1 each.
The company's issued share capital of US$5,634 has been divided into 5,633 A Ordinary shares of US$ 1 each and 1 C Ordinary share of US$1 each.
|
|
| 5 |
Capital redemption reserve |
2018 |
|
2017 |
| JPY |
JPY |
|
|
At 1 January 2018 |
2,342,731 |
|
2,116,110 |
|
Transfer from the profit and loss account |
- |
|
226,621 |
|
|
At 31 December 2018 |
2,342,731 |
|
2,342,731 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Profit and loss account |
2018 |
|
2017 |
| JPY |
JPY |
|
|
At 1 January 2018 |
- |
|
1,312,293,597 |
|
Profit for the year |
- |
|
751,856 |
|
Dividends |
- |
|
(497,955,089) |
|
Premium on redemption of B shares |
- |
|
(814,863,743) |
|
Transfer to capital redemption reserve |
- |
|
(226,621) |
|
|
At 31 December 2018 |
- |
|
- |
|
|
|
|
|
|
|
|
|
| 7 |
Contingent liabilities |
|
|
No Capital Expenditure was committed or authorised at the year end. The directors were not aware of any contingent liabilities at the year end. |
|
|
| 8 |
Transactions with directors |
|
|
There were no transactions with the directors in the year. |
|
| 9 |
Controlling party |
|
|
The company is controlled by Comtesse AF Limited. |
|
|
| 10 |
Other information |
|
|
Comtesse BTH Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
4 Floor |
|
43-45 Dorset Street |
|
London |
|
England |
|
W1U 7NA |
