Calypso Blue Diving Limited,Ltd - Accounts

Calypso Blue Diving Limited,Ltd - Accounts

CALYPSO BLUE DIVING LIMITED - Company Information

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2014-07-01 true false Private Limited Company 07295679 2015-06-30 07295679 2014-07-01 2015-06-30 07295679 2014-06-30 07295679 2013-07-01 2014-06-30 07295679 uk-bus:Director1 2014-07-01 2015-06-30 07295679 uk-gaap:PlantMachinery 2014-07-01 2015-06-30 07295679 uk-gaap:ComputerEquipment 2014-07-01 2015-06-30 07295679 uk-gaap:CommercialMotorVehicles 2014-07-01 2015-06-30 07295679 uk-bus:OrdinaryShareClass1 2015-06-30 iso4217:GBP
Calypso Blue Diving Limited
For the year ended 30 June 2015
Unaudited Abbreviated Report and Financial Statements
England and Wales
Registered Number: 07295679
2
Contents Page
Calypso Blue Diving Limited
For the year ended 30 June 2015
1
Accountants' Report
2
Balance Sheet
3 to 4
Notes to the Abbreviated Financial Statements
3
Accountants' Report
For the year ended 30 June 2015
Calypso Blue Diving Limited
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the
accounts of Calypso Blue Diving Limited for the year ended 30 June 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 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 Calypso Blue Diving Limited, as a body, in accordance with
the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the
accounts of Calypso Blue Diving Limited and state those matters that we have agreed to state to the Board of
Directors of Calypso Blue Diving Limited, as a body, in this report in accordance with the requirements of the
Association of Chartered Certified Accountants and 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 Calypso Blue Diving
Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Calypso Blue Diving Limited has kept adequate accounting records and to prepare
statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Calypso Blue
Diving Limited. You consider that Calypso Blue Diving Limited is exempt from the statutory audit requirement for the
year.
Higdon & Co
23 Robjohns Road
Widford Estate
Chelmsford
Essex
CM1 3AG
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4
Abbreviated Balance Sheet
Calypso Blue Diving Limited
As at 30 June 2015
07295679
Registered Number :
£
£
2015
Notes
2014
Fixed assets
Tangible assets
2
752
1,085
752
1,085
Current assets
Stocks
250
1,094
Debtors
2,764
608
Cash at bank and in hand
939
728
2,641
3,742
Creditors: amounts falling due within one year
(5,775)
(3,603)
(2,033)
(962)
Net current liabilities
Total assets less current liabilities
(210)
(948)
(210)
Net liabilities
(948)
Capital and reserves
Called up share capital
100
3
100
Profit and loss account
(310)
(1,048)
(210)
(948)
Shareholders funds
For the year ended 30 June 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities: 1) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
2) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Date approved by the board: 21 March 2016
Brian Neave Director
Signed on behalf of the board of directors
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5
Notes to the Abbreviated Financial Statements
For the year ended 30 June 2015
Calypso Blue Diving Limited
1 Accounting Policies
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
20% Straight line
Computer Equipment
25% Straight line
Motor Vehicles
25% Straight line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2 Tangible fixed assets
Tangible fixed
assets
Cost or valuation
£
1,850
At 01 July 2014
150
Additions
(250)
Disposals
At 30 June 2015
1,750
Depreciation
765
At 01 July 2014
(125)
Disposals
358
Charge for year
998
At 30 June 2015
Net book values
At 30 June 2015
752
1,085
At 30 June 2014
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6
Notes to the Abbreviated Financial Statements
For the year ended 30 June 2015
Calypso Blue Diving Limited
3 Share capital
Allotted called up and fully paid
2015
2014
£
£
100 Class A shares of £1.00 each
100
100
100
100
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