James Read Opticians Ltd

JAMES READ OPTICIANS LTD - Company Information

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Registered number: 04515088

Abbreviated accounts

For The Year Ended 31 August 2014

Rebecca Associates

Accountant

3 Brooks Parade

Green lane

Ilford

Essex

IG3 9RT

James Read Opticians Ltd

Company No. 04515088

Abbreviated Balance Sheet 31 August 2014

Abbreviated Balance Sheet

		2014		2013
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	2		12,707		14,107

			12,707		14,107
CURRENT ASSETS
Stocks		6,000		6,500
Debtors		1,098		4,907
Cash at bank and in hand		19,703		11,365

		26,801		22,772
Creditors: Amounts Falling Due Within One Year		(25,279)		(24,339)

NET CURRENT ASSETS (LIABILITIES)			1,522		(1,567)

TOTAL ASSETS LESS CURRENT LIABILITIES			14,229		12,540

NET ASSETS			14,229		12,540

CAPITAL AND RESERVES
Called up share capital	3		2		2
Profit and Loss account			14,227		12,538

SHAREHOLDERS' FUNDS			14,229		12,540

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James Read Opticians Ltd

Company No. 04515088

Abbreviated Balance Sheet (continued) 31 August 2014

For the year ending 31 August 2014 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

On behalf of the board

Mr NICHOLAS JAMES READ

22/05/2015

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James Read Opticians Ltd

Notes to the Abbreviated Accounts

For The Year Ended 31 August 2014

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10
Computer Equipment	0

Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Tangible Assets


	Total
Cost	£
As at 1 September 2013	37,269

As at 31 August 2014	37,269

Depreciation
As at 1 September 2013	23,162
Provided during the period	1,400

As at 31 August 2014	24,562

Net Book Value
As at 31 August 2014	12,707

As at 1 September 2013	14,107

Share Capital

	Value	Number	2014	2013
Allotted, called up and fully paid:	£		£	£
Ordinary shares	2.000	1	2	2

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