Micro-entity Accounts - SAPISAD OR LIMITED

SAPISAD OR LIMITED - Company Information

05782867 SAPISAD OR LIMITED 2014-12-31 false 2014-01-01 2014-12-31 true 05782867 2014-01-01 2014-12-31 05782867 2014-12-31 05782867 2013-12-31 05782867 uk-gaap-cd-bus:Director1 2014-01-01 2014-12-31 05782867 uk-gaap-cd-bus:Director2 2014-01-01 2014-12-31 05782867 uk-gaap-cd-bus:AllEntityOfficers 2014-01-01 2014-12-31 iso4217:EUR shares

Registered Number 05782867

SAPISAD OR LIMITED

Micro-entity Accounts

31 December 2014

SAPISAD OR LIMITED Registered Number 05782867

Micro-entity Balance Sheet as at 31 December 2014

	Notes	2014	2013
		€	€
Fixed assets
Intangible assets	1	323	431
Tangible assets	2	57,360	64,786
		57,683	65,217
Current assets
Stocks		134,197	133,650
Debtors		19,492	22,293
Cash at bank and in hand		4,828	8,858
		158,517	164,801
Prepayments and accrued income		-	713
Creditors: amounts falling due within one year		(20,380)	(36,134)
Net current assets (liabilities)		138,137	129,380
Total assets less current liabilities		195,820	194,597
Creditors: amounts falling due after more than one year		(20,380)	(36,134)
Provisions for liabilities		(2,600)	(2,600)
Total net assets (liabilities)		172,840	155,863
Capital and reserves
Called up share capital		150	150
Profit and loss account		172,690	155,713
Shareholders' funds		172,840	155,863

For the year ending 31 December 2014 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 24 September 2015

And signed on their behalf by:
Monika Pritz, Director

SAPISAD OR LIMITED Registered Number 05782867

Notes to the Micro-entity Accounts for the period ended 31 December 2014

1Intangible fixed assets

	€
Cost
At 1 January 2014	431
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 December 2014	431
Amortisation
At 1 January 2014	-
Charge for the year	108
On disposals	-
At 31 December 2014	108
Net book values
At 31 December 2014	323
At 31 December 2013	431

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the German tax law.

2Tangible fixed assets

	€
Cost
At 1 January 2014	64,786
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 December 2014	64,786
Depreciation
At 1 January 2014	-
Charge for the year	7,426
On disposals	-
At 31 December 2014	7,426
Net book values
At 31 December 2014	57,360
At 31 December 2013	64,786

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the German tax law.

3Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the German tax law.

Turnover policy
Turnover comprises the invoiced value of goods and services supplied by the company, exclusive of Value Added Tax.