Black Dwarf Lightmoor Publications LTD - Accounts to registrar - small 16.1
Black Dwarf Lightmoor Publications LTD - Accounts to registrar - small 16.1
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
FOR |
BLACK DWARF LIGHTMOOR PUBLICATIONS LTD |
BLACK DWARF LIGHTMOOR PUBLICATIONS LTD (REGISTERED NUMBER: 05522739) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
Page |
Company Information | 1 |
Abridged Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
Chartered Certified Accountants' Report | 7 |
BLACK DWARF LIGHTMOOR PUBLICATIONS LTD |
COMPANY INFORMATION |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
DIRECTORS: |
SECRETARY: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Certified Accountants |
6 Langdale Court |
Witney |
Oxfordshire |
OX28 6FG |
BLACK DWARF LIGHTMOOR PUBLICATIONS LTD (REGISTERED NUMBER: 05522739) |
ABRIDGED BALANCE SHEET |
31 DECEMBER 2015 |
31.12.15 | 31.12.14 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
Tangible assets | 5 |
CURRENT ASSETS |
Stocks |
Debtors: amounts falling due within one year | 6 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 7 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
SHAREHOLDERS' FUNDS |
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. |
BLACK DWARF LIGHTMOOR PUBLICATIONS LTD (REGISTERED NUMBER: 05522739) |
ABRIDGED BALANCE SHEET - continued |
31 DECEMBER 2015 |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements were approved by the Board of Directors on |
Mr I A Pope - Director | Mrs H D Parkhouse - Director |
Mr D W N Parkhouse - Director |
BLACK DWARF LIGHTMOOR PUBLICATIONS LTD (REGISTERED NUMBER: 05522739) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
1. | STATUTORY INFORMATION |
Black Dwarf Lightmoor Publications LTD is a |
company's registered number and registered office address can be found on the Company Information page. |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added |
tax and other sales taxes. |
Goodwill |
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years. |
Tangible fixed assets |
Computer equipment | - |
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 |
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or |
past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have |
been enacted or substantively enacted by the balance sheet date. |
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of |
current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing |
differences are differences between taxable profits and total comprehensive income as stated in the financial statements that |
arise from the inclusion of income and expense in tax assessments in periods different from those in which they are |
recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent |
that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet |
date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible |
fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset. |
Deferred tax on non-revalued freehold property has not been provided for where there is no binding agreement to sell. |
Hire purchase and leasing commitments |
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was |
BLACK DWARF LIGHTMOOR PUBLICATIONS LTD (REGISTERED NUMBER: 05522739) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
4. | INTANGIBLE FIXED ASSETS |
Totals |
£ |
COST |
At 1 January 2015 |
and 31 December 2015 |
AMORTISATION |
At 1 January 2015 |
Amortisation for year |
At 31 December 2015 |
NET BOOK VALUE |
At 31 December 2015 |
At 31 December 2014 |
5. | TANGIBLE FIXED ASSETS |
Totals |
£ |
COST |
At 1 January 2015 |
and 31 December 2015 |
DEPRECIATION |
At 1 January 2015 |
Charge for year |
At 31 December 2015 |
NET BOOK VALUE |
At 31 December 2015 |
At 31 December 2014 |
6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.15 | 31.12.14 |
£ | £ |
Trade debtors |
VAT |
BLACK DWARF LIGHTMOOR PUBLICATIONS LTD (REGISTERED NUMBER: 05522739) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.15 | 31.12.14 |
£ | £ |
Trade creditors |
Tax |
Directors' current accounts | 64,167 | 64,528 |
Accruals and deferred income |
8. | ULTIMATE CONTROLLING PARTY |
No single shareholder has overall control of this company. |
CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS |
ON THE UNAUDITED FINANCIAL STATEMENTS OF |
BLACK DWARF LIGHTMOOR PUBLICATIONS LTD |
The following reproduces the text of the report prepared for the directors and members in respect of the company's annual |
unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance |
Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of |
the Directors are not required to be filed with the Registrar of Companies. |
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial |
statements of Black Dwarf Lightmoor Publications LTD for the year ended 31 December 2015 which comprise the Abridged |
Income statement, Abridged 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://www.accaglobal.com/rulebook. |
This report is made solely to the Board of Directors of Black Dwarf Lightmoor Publications 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 Black Dwarf Lightmoor Publications LTD and state those matters that we have agreed to state to the Board of Directors of Black Dwarf Lightmoor Publications 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 Black Dwarf Lightmoor Publications 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 profit of Black Dwarf Lightmoor Publications LTD. You consider that Black Dwarf Lightmoor Publications LTD 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 Black Dwarf Lightmoor Publications 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. |
Chartered Certified Accountants |
6 Langdale Court |
Witney |
Oxfordshire |
OX28 6FG |