Aristo Tots Nursery School (LB) Ltd - Limited company - abbreviated - 11.9

REGISTERED NUMBER: 08905501 (England and Wales)

Abbreviated Unaudited Accounts

For The Period

20 February 2014 to 28 February 2015

for

ARISTO TOTS NURSERY SCHOOL (LB) LTD

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

Chartered Certified Accountants' Report

6

DIRECTORS:

Miss A J Massey

P A Atherton

REGISTERED OFFICE:

8 Eastway

Sale

Cheshire

M33 4DX

REGISTERED NUMBER:

08905501 (England and Wales)

ACCOUNTANTS:

Leavitt Walmsley Associates Ltd

8 Eastway

Sale

Cheshire

M33 4DX

FIXED ASSETS

Tangible assets

2

121,527

CURRENT ASSETS

Debtors

19,068

Cash at bank

12,502

31,570

CREDITORS

Amounts falling due within one year

187,920

NET CURRENT LIABILITIES

(156,350

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(34,823

)

PROVISIONS FOR LIABILITIES

8,741

NET LIABILITIES

(43,564

)

CAPITAL AND RESERVES

Called up share capital

3

200

Profit and loss account

(43,764

)

SHAREHOLDERS' FUNDS

(43,564

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2015.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 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 17 November 2015 and were signed on its behalf by:

Miss A J Massey - 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.

The company's policy of revenue recognition is to recognise a sale when the contractual obligations to the customer have

been fulfilled.

Tangible fixed assets

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

Improvements to property

-

Straight line over 20 years

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

The company carries tangible fixed assets in the balance sheet using the depreciated historic cost method.

Deferred tax

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

Financial instruments

Financial Instruments are classified and accounted for according to the substance of the transaction as either a financial

asset, liability or equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of

the company after all liabilities have been deducted.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

Additions

133,160

At 28 February 2015

133,160

DEPRECIATION

Charge for period

11,633

At 28 February 2015

11,633

NET BOOK VALUE

At 28 February 2015

121,527

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

99

Ordinary A

£1

99

101

Ordinary B

£1

101

200

The following shares were allotted and fully paid for cash at par during the period:

99 Ordinary A shares of £1 each

101 Ordinary B shares of £1 each

4.	GOING CONCERN

As at 28/02/15, the company sustained a loss of £43,764 and had net liabilities of £43,764. The company’s management

accounts for the succeeding financial year indicate that the company has returned to profitability as the company has

received an increase in demand for its goods/services and this level of activity is expected to continue. The director

considers that the company is a going concern for at least 12 months from the date the financial statements are issued and

on this basis, the financial statements have been prepared on a going concern basis.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited

financial statements, from which the unaudited abbreviated accounts (set out on pages two to five) have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial

statements of Aristo Tots Nursery School (LB) Ltd for the period ended 28 February 2015 which comprise the Profit and Loss

Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations

you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the Board of Directors of Aristo Tots Nursery School (LB) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aristo Tots Nursery School (LB) Ltd and state those matters that we have agreed to state to the Board of Directors of Aristo Tots Nursery School (LB) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aristo Tots Nursery School (LB) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Aristo Tots Nursery School (LB) Ltd. You consider that Aristo Tots Nursery School (LB) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Aristo Tots Nursery School (LB) Ltd.

For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you

have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Leavitt Walmsley Associates Ltd

8 Eastway

Sale

Cheshire

M33 4DX

Date: .............................................