Berghahn Books Limited - Abbreviated accounts 16.1

REGISTERED NUMBER: 02843776 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2015

FOR

BERGHAHN BOOKS LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTORS:

Ms M Berghahn

Ms V K U Berghahn

REGISTERED OFFICE:

3 Newtec Place

Magdalen Road

Oxford

OX4 1RE

REGISTERED NUMBER:

02843776 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

6 Langdale Court

Witney

Oxfordshire

OX28 6FG

FIXED ASSETS

Tangible assets

2

1,104

1,445

CURRENT ASSETS

Stocks

102,717

78,072

Debtors

123,657

117,976

Cash at bank and in hand

6,495

12,024

232,869

208,072

CREDITORS

Amounts falling due within one year

233,586

192,773

NET CURRENT (LIABILITIES)/ASSETS

(717

)

15,299

TOTAL ASSETS LESS CURRENT
LIABILITIES

387

16,744

CAPITAL AND RESERVES

Called up share capital

3

1,000

Profit and loss account

(613

)

15,744

SHAREHOLDERS' FUNDS

387

16,744

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 12 September 2016 and were signed on its behalf
by:

Ms M Berghahn - 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 goods, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the

balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at

the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 January 2015

3,600

Additions

315

Disposals

(1,809

)

At 31 December 2015

2,106

DEPRECIATION

At 1 January 2015

2,155

Charge for year

526

Eliminated on disposal

(1,679

)

At 31 December 2015

1,002

NET BOOK VALUE

At 31 December 2015

1,104

At 31 December 2014

1,445

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.15

31.12.14

value:

£

1,000

Ordinary

£1

1,000