High Spirits Consultancy Ltd - Abbreviated accounts 16.1

REGISTERED NUMBER: 07480330 (England and Wales)

Abbreviated Unaudited Accounts for the Year Ended 31 December 2015

for

High Spirits Consultancy Ltd

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Report of the Accountants

4

DIRECTOR:

K Connor

SECRETARY:

REGISTERED OFFICE:

14 Emlyn Grove

Cheadle

Stockport

Cheshire

SK8 2EY

REGISTERED NUMBER:

07480330 (England and Wales)

ACCOUNTANTS:

John A. Walker Accountancy Services

1a Davyhulme Circle

Urmston

Manchester

Greater Manchester

M41 0ST

FIXED ASSETS

Tangible assets

2

1,558

1,833

CURRENT ASSETS

Debtors

-

500

Cash at bank and in hand

1,378

4,483

1,378

4,983

CREDITORS

Amounts falling due within one
year

2,718

6,326

NET CURRENT LIABILITIES

(1,340

)

(1,343

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

218

490

CAPITAL AND RESERVES

Called up share capital

3

1

Profit and loss account

217

489

SHAREHOLDERS' FUNDS

218

490

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 director acknowledges his 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 director on 26 September 2016 and
were signed by:

K Connor - 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, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have

originated but not reversed at the balance sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 January 2015

and 31 December 2015

2,913

DEPRECIATION

At 1 January 2015

1,080

Charge for year

275

At 31 December 2015

1,355

NET BOOK VALUE

At 31 December 2015

1,558

At 31 December 2014

1,833

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.15

31.12.14

value:

£

1

Ordinary

1

The following reproduces the text of the report prepared for the director in

respect of the company's annual unaudited financial statements, from which the

unaudited abbreviated accounts (set out on pages two to three) have been

prepared.

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2015 set out on pages nil to nil and you consider that the company is exempt from an audit.