Back2Front Malvern Limited - Abbreviated accounts 16.1

REGISTERED NUMBER: 05461966 (England and Wales)

Abbreviated Unaudited Accounts for the Year Ended 31 December 2015

for

Back2Front Malvern Limited

Page

Company Information

1

Chartered Accountants' Report

2

Abbreviated Balance Sheet

3

Notes to the Abbreviated Accounts

5

DIRECTORS:

A G Jenkins

R Gilder

M Gilder

SECRETARY:

A G Jenkins

REGISTERED OFFICE:

271 High Street

Berkhamsted

Hertfordshire

HP4 1AA

REGISTERED NUMBER:

05461966 (England and Wales)

ACCOUNTANTS:

Stewarts Accountants Limited

271 High Street

Berkhamsted

Hertfordshire

HP4 1AA

The following reproduces the text of the report prepared for the directors 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 Back2Front Malvern Limited for the year ended 31 December 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 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 Board of Directors of Back2Front Malvern Limited, 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 Back2Front Malvern Limited and state those matters that we have agreed to state to the Board of Directors of Back2Front Malvern Limited, as a body, 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 Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Back2Front Malvern 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 Back2Front Malvern Limited. You consider that Back2Front Malvern 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 Back2Front Malvern 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.

Stewarts Accountants Limited

271 High Street

Berkhamsted

Hertfordshire

HP4 1AA

27 July 2016

FIXED ASSETS

Intangible assets

2

-

22,600

Tangible assets

3

133,487

134,651

133,487

157,251

CURRENT ASSETS

Debtors

-

2,984

Cash in hand

4,305

8,235

4,305

11,219

CREDITORS

Amounts falling due within one year

73,814

78,847

NET CURRENT LIABILITIES

(69,509

)

(67,628

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

63,978

89,623

CREDITORS

Amounts falling due after more than one year

4

122,673

125,375

NET LIABILITIES

(58,695

)

(35,752

)

CAPITAL AND RESERVES

Called up share capital

5

1,500

Profit and loss account

(60,195

)

(37,252

)

SHAREHOLDERS' FUNDS

(58,695

)

(35,752

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2015 in accordance with Section 476 of the Companies Act 2006.

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.

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 Board of Directors on 27 July 2016 and were signed on its behalf by:

R Gilder - 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 January 2015).

Turnover

Turnover represents net invoiced sales of services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

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

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.

Amortisation

Amortisation is provided on intangible fixed assets as to write off the cost, less any estimated residual value, over their

expected useful economic life as follows:

Goodwill - 10% straight line basis

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 January 2015

and 31 December 2015

226,000

AMORTISATION

At 1 January 2015

203,400

Amortisation for year

22,600

At 31 December 2015

226,000

NET BOOK VALUE

At 31 December 2015

-

At 31 December 2014

22,600

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 January 2015

and 31 December 2015

154,213

DEPRECIATION

At 1 January 2015

19,562

Charge for year

1,164

At 31 December 2015

20,726

NET BOOK VALUE

At 31 December 2015

133,487

At 31 December 2014

134,651

4.

CREDITORS

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

31.12.15

31.12.14

£

Repayable by instalments

109,715

110,263

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.15

31.12.14

value:

£

1,500

Ordinary

£1

1,500