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Alma Books Limited
Abbreviated accounts
For The Year Ended 31 December 2014
Trevor Chaplin Ltd
Valentine Cottage
Bittering Street, Beetley
Dereham
Norfolk
NR20 4EP
Abbreviated Balance Sheet
|
2014 |
2013 |
|
Notes |
£ |
£ |
£ |
£ |
FIXED ASSETS |
Tangible assets |
2 |
|
2,031
|
|
2,237
|
Investments |
3 |
|
4
|
|
4
|
|
|
|
|
|
|
|
|
|
2,035 |
|
2,241 |
CURRENT ASSETS |
Stocks |
|
47,480
|
|
64,220
|
|
Debtors |
4 |
170,070
|
|
105,027
|
|
Cash at bank and in hand |
|
185,279
|
|
69,811
|
|
|
|
|
|
|
|
|
402,829
|
|
239,058
|
|
Creditors: Amounts Falling Due Within One Year |
|
(107,396)
|
|
(49,150)
|
|
|
|
|
|
|
NET CURRENT ASSETS (LIABILITIES) |
|
|
295,433
|
|
189,908
|
|
|
|
|
|
|
TOTAL ASSETS LESS CURRENT LIABILITIES |
|
|
297,468
|
|
192,149
|
|
|
|
|
|
|
Creditors: Amounts Falling After More Than One Year |
5 |
|
(48)
|
|
(98)
|
|
|
|
|
|
|
PROVISIONS FOR LIABILITIES |
Deferred Taxation |
|
|
(158)
|
|
(199)
|
|
|
|
|
|
|
NET ASSETS |
|
|
297,262
|
|
191,852
|
|
|
|
|
|
|
CAPITAL AND RESERVES |
Called up share capital |
6 |
|
200
|
|
200
|
Share premium account |
|
|
199,975
|
|
199,975
|
Profit and Loss account |
|
|
97,087
|
|
(8,323)
|
|
|
|
|
|
|
SHAREHOLDERS' FUNDS |
|
|
297,262
|
|
191,852
|
|
|
|
|
|
|
Page 1
For the year ending 31 December 2014 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
-
The directors acknowledge their 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
Page 2
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:
Fixtures & Fittings |
25% reducing balance
|
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.
Deferred Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
Tangible Assets
|
|
Total |
Cost |
As at 1 January 2014 |
8,966
|
Additions |
471
|
|
|
As at 31 December 2014 |
9,437
|
|
|
Depreciation |
As at 1 January 2014 |
6,729
|
Provided during the period |
677
|
|
|
As at 31 December 2014 |
7,406
|
|
|
Net Book Value |
As at 31 December 2014 |
2,031
|
|
|
As at 1 January 2014 |
2,237
|
|
|
Page 3
Investments
|
Unlisted |
|
£ |
Cost |
As at 1 January 2014 |
4
|
|
|
As at 31 December 2014 |
4
|
|
|
Provision |
As at 1 January 2014 |
-
|
|
|
As at 31 December 2014 |
-
|
|
|
Net Book Value |
As at 31 December 2014 |
4
|
|
|
As at 1 January 2014 |
4
|
|
|
Alma Classics Limited ordinary shares.
Debtors
Debtors include an amount of £
40,000
(2013 - £
80,000
)
falling due after more than one year.
Creditors: Amounts Falling After More Than One Year
|
2014 |
|
2013 |
|
£ |
|
£ |
Directors loan account |
48
|
|
98
|
|
|
|
|
Share Capital
|
Value |
Number |
2014 |
|
2013 |
Allotted, called up and fully paid: |
£ |
|
£ |
|
£ |
Ordinary shares
|
1.000
|
200
|
200
|
|
200
|
|
|
|
|
|
|
|
Page 4