BS ENT Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: 08902461 (England and Wales)

BS ENT Limited

Abbreviated Accounts

for the Period

19 February 2014 to 30 April 2015

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

Mr A W Pickup

Mrs S Pickup

REGISTERED OFFICE:

3 Castleford Road

Normanton

West Yorkshire

WF6 2DP

REGISTERED NUMBER:

08902461 (England and Wales)

ACCOUNTANTS:

Jolliffe Cork LLP

Chartered Accountants

33 George Street

Wakefield

West Yorkshire

WF1 1LX

BANKERS:

Barclays Bank PLC

Trinity Walk Shopping Centre

Teall Way

Wakefield

West Yorkshire

WF1 1QS

FIXED ASSETS

Intangible assets

2

31,068

Tangible assets

3

10,152

41,220

CURRENT ASSETS

Stocks

6,424

Debtors

5,045

Cash at bank and in hand

30,015

41,484

CREDITORS

Amounts falling due within one year

63,237

NET CURRENT LIABILITIES

(21,753

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,467

CAPITAL AND RESERVES

Called up share capital

4

100

Profit and loss account

19,367

SHAREHOLDERS' FUNDS

19,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2015.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2015 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 19 November 2015 and were signed on its behalf by:

Mr A W Pickup - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

Deferred tax

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

sheet date.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

Additions

38,835

At 30 April 2015

38,835

AMORTISATION

Amortisation for period

7,767

At 30 April 2015

7,767

NET BOOK VALUE

At 30 April 2015

31,068

3.	TANGIBLE FIXED ASSETS

Total

£

COST

Additions

12,689

At 30 April 2015

12,689

DEPRECIATION

Charge for period

2,537

At 30 April 2015

2,537

NET BOOK VALUE

At 30 April 2015

10,152

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 were issued during the period for cash of £ 100 .