Martells Ltd

true Henry James Martell true 1 June 2014 31 May 2015 31 May 2015 true false 06851350 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06851350 2014-05-31 06851350 2015-05-31 06851350 2014-06-01 2015-05-31 06851350 uk-gaap:RestatedAmount 2014-05-31 06851350 uk-gaap:RestatedAmount 2015-05-31 06851350 uk-gaap:NetGoodwill 2014-05-31 06851350 uk-gaap:NetGoodwill 2015-05-31 06851350 uk-gaap:NetGoodwill 2014-06-01 2015-05-31 06851350 uk-gaap:OtherIntangibleFixedAssets 2014-06-01 2015-05-31 06851350 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-05-31 06851350 uk-gaap:IntangibleAssetsOtherThanGoodwill 2015-05-31 06851350 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-06-01 2015-05-31 06851350 uk-gaap:DevelopmentCosts 2014-05-31 06851350 uk-gaap:DevelopmentCosts 2015-05-31 06851350 uk-gaap:DevelopmentCosts 2014-06-01 2015-05-31 06851350 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-05-31 06851350 uk-gaap:LandBuildings 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Registered number: 06851350

Martells Ltd

Abbreviated accounts

For The Year Ended 31 May 2015

Kent Coast Accounts Ltd

Certified Public Accountants

39 Brooke Avenue

Margate

Kent

CT9 5NG

Martells Ltd

Company No. 06851350

Abbreviated Balance Sheet 31 May 2015

Abbreviated Balance Sheet

		31 May 2015		Period to 31 May 2014
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	2		7,302		6,655

			7,302		6,655
CURRENT ASSETS
Stocks		141,000		141,500
Debtors		9,694		-

		150,694		141,500
Creditors: Amounts Falling Due Within One Year		(197,563)		(164,152)

NET CURRENT ASSETS (LIABILITIES)			(46,869)		(22,652)

TOTAL ASSETS LESS CURRENT LIABILITIES			(39,567)		(15,997)

NET ASSETS			(39,567)		(15,997)

CAPITAL AND RESERVES
Called up share capital	3		100		100
Profit and Loss Account			(39,666)		(16,097)

SHAREHOLDERS' FUNDS			(39,566)		(15,997)

Page 1

Martells Ltd

Company No. 06851350

Abbreviated Balance Sheet (continued) 31 May 2015

For the year ending 31 May 2015 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

Mr Gary Shepherd

25th February 2016

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Martells Ltd

Notes to the Abbreviated Accounts

For The Year Ended 31 May 2015

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 January 2008).

Statement of Cash Flow

The company has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement on the grounds that it is a small company.

Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

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:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% straight line

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.

Tangible Assets


	Total
Cost	£
As at 1 June 2014	13,791
Additions	3,082

As at 31 May 2015	16,873

Depreciation
As at 1 June 2014	7,136
Provided during the period	2,435

As at 31 May 2015	9,571

Net Book Value
As at 31 May 2015	7,302

As at 1 June 2014	6,655

Page 3

Martells Ltd

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 May 2015

Share Capital

	Value	Number	31 May 2015	Period to 31 May 2014
Allotted and called up	£		£	£
Ordinary shares	1.000	100	100	100

Ultimate Controlling Party

The company's ultimate controlling party is Henry James Martell by virtue of his ownership of 100% of the issued share capital in the company.

Page 4