Treatment Rooms (Bristol) Limited - Limited company - abbreviated - 11.0.0

REGISTERED NUMBER: 04923246 (England and Wales)

Abbreviated Unaudited Accounts for the Year Ended 31 December 2013

for

Treatment Rooms (Bristol) Limited

Page

Company Information

1

Chartered Accountants' Report

2

Abbreviated Balance Sheet

3

Notes to the Abbreviated Accounts

5

DIRECTOR:

S L Meadows

SECRETARY:

W P Hodgson

REGISTERED OFFICE:

14 Park Row

Bristol

BS1 5LJ

REGISTERED NUMBER:

04923246 (England and Wales)

ACCOUNTANTS:

Raymarsh Ford Limited

Chartered Accountants

Ground Floor

41 High Street

Kingswood

Gloucestershire

BS15 4AA

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

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages three to six)

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 Treatment Rooms (Bristol) Limited for the year ended 31 December 2013 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject

to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the director of Treatment Rooms (Bristol) Limited in accordance with our terms of

engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Treatment

Rooms (Bristol) Limited and state those matters that we have agreed to state to the director of Treatment Rooms

(Bristol) Limited in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent

permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our

work or for this report.

It is your duty to ensure that Treatment Rooms (Bristol) Limited 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

Treatment Rooms (Bristol) Limited. You consider that Treatment Rooms (Bristol) Limited is exempt from the statutory

audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Treatment Rooms (Bristol)

Limited. 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.

EMPHASIS OF MATTER

We draw your attention to the financial statements and the loss made in the period. The company is also reporting

liabilities in excess of its assets. We understand from the director that the company can continue to trade due to the

support of third party lenders and the bank. There has been no indication that these loans will be withdrawn within the

next 12 months from the date of these accounts. As a result our opinion is not qualified in respect of this matter.

Raymarsh Ford Limited

Chartered Accountants

Ground Floor

41 High Street

Kingswood

Gloucestershire

BS15 4AA

19 September 2014

FIXED ASSETS

Tangible assets

2

13,217

19,754

CURRENT ASSETS

Stocks

5,500

5,700

Debtors

5,741

6,741

Cash at bank and in hand

3,338

5,719

14,579

18,160

CREDITORS

Amounts falling due within one year

3

25,448

28,226

NET CURRENT LIABILITIES

(10,869

)

(10,066

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,348

9,688

CREDITORS

Amounts falling due after more than one year

3

(34,998

)

(39,670

)

PROVISIONS FOR LIABILITIES

(2,965

)

(2,965

)

NET LIABILITIES

(35,615

)

(32,947

)

CAPITAL AND RESERVES

Called up share capital

4

2

2

Profit and loss account

(35,617

)

(32,949

)

SHAREHOLDERS' FUNDS

(35,615

)

(32,947

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2013.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2013 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director on 19 September 2014 and were signed by:

S L Meadows - 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.

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 etc

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension

scheme are charged to the profit and loss account in the period to which they relate.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 January 2013

87,620

Additions

358

At 31 December 2013

87,978

DEPRECIATION

At 1 January 2013

67,866

Charge for year

6,895

At 31 December 2013

74,761

NET BOOK VALUE

At 31 December 2013

13,217

At 31 December 2012

19,754

3.

CREDITORS

Creditors include an amount of £ 38,230 (31/12/12 - £ 42,902 ) for which security has been given.

They also include the following debts falling due in more than five years:

31/12/13

31/12/12

£

£

Repayable by instalments

18,838

23,510

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/13

31/12/12

value:

£

£

2

Ordinary

£1

2

2