Black Eyewear Ltd Accounts


Black Eyewear Ltd COVER COMPANIES HOUSE ACCOUNTS
Black Eyewear Ltd
Company No. 01439463
Unaudited Accounts
31 October 2015
Black Eyewear Ltd AUDIT REPORT COMPANIES HOUSE ACCOUNTS
Independent Auditor's Report to the member of Black Eyewear Ltd
We have audited the accounts of Black Eyewear Ltd for the year ended 31 October 2015 which comprise the profit and loss account, the balance sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and the financial reporting standard for smaller entities (effective January 2015) (United Kingdom Generally Accepted Accounting Practice applicable to smaller entities).
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Respective responsibilities of directors and auditors
As explained more fully in the Statement of Directors' Responsibilities, the directors are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's (APB's) Ethical Standards for Auditors.
In accordance with the exemption provided by APB Ethical Standard - Provisions Available for Smaller Entities (Revised), we have prepared and submitted the company’s returns to the tax authorities and assisted with the preparation of the accounts.
Scope of the audit of the accounts
A description of the scope of an audit of financial statements is provided on the APB’s website at www.frc.org.uk/apb/scope/private.cfm
Opinion on the accounts
In our opinion the accounts:
give a true and fair view of the state of the company's affairs as at 31 October 2015 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion the information given in the Directors' Report for the financial year for which the accounts are prepared is consistent with the accounts.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the accounts are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the directors were not entitled to prepare the accounts and the directors' report in accordance with the small companies regime.
Senior Statutory Auditor
R S HARDING
Statutory Auditor, Chartered Accountants
Mercer House
15 High Street
Redbourn
Herts
AL3 7LE
29 April 2016
Black Eyewear Ltd BALANCE SHEET COMPANIES HOUSE ACCOUNTS
at
31 October 2015
Company No.
01439463
2015
2014
£
£
Fixed assets
16,00021,000
Current assets
234,063188,314
Creditors: Amounts falling due within one year
(61,085)
(72,083)
Net current assets
172,978116,231
Total assets less current liabilities
188,978137,231
Net assets
188,978137,231
Called up share capital
100100
Profit and loss account
188,878137,131
Capital and reserves
188,978137,231
These accounts have been prepared in accordance with the micro-entity provisions applicable to companies subject to the small companies regime of the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effective January 2015).
For the year ended 31 October 2015 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 29 April 2016
And signed on its behalf by:
R.O. Roope
Director
29 April 2016
Black Eyewear Ltd31 October 201531 October 20150143946301 November 2014falsetrue29 April 201629 April 2016014394632014-11-012015-10-31014394632015-10-3101439463uk-bus:EntityAccountantsOrAuditors2014-11-012015-10-31014394632014-10-31014394632014-11-0101439463uk-bus:Director12014-11-012015-10-31iso4217:GBP