Risario Limited

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Registered number: 07054699

Risario Limited

Abbreviated accounts

For The Year Ended 31 December 2015

Risario Limited

Company No. 07054699

Abbreviated Balance Sheet 31 December 2015

Abbreviated Balance Sheet

		2015		2014
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	2		9,000		11,250
Tangible Assets	3		3,699		1,299

			12,699		12,549
CURRENT ASSETS
Debtors		3,409		2,889
Cash at bank and in hand		26,564		21,969

		29,973		24,858
Creditors: Amounts Falling Due Within One Year		(39,755)		(34,279)

NET CURRENT ASSETS (LIABILITIES)			(9,782)		(9,421)

TOTAL ASSETS LESS CURRENT LIABILITIES			2,917		3,128

Creditors: Amounts Falling Due After More Than One Year	4		(12,372)		(24,500)

NET ASSETS			(9,455)		(21,372)

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(9,555)		(21,472)

SHAREHOLDERS' FUNDS			(9,455)		(21,372)

Page 1

Risario Limited

Company No. 07054699

Abbreviated Balance Sheet (continued) 31 December 2015

For the year ending 31 December 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2015).

On behalf of the board

Mr Glenn Wakeham

29/09/2016

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Risario Limited

Notes to the Abbreviated Accounts

For The Year Ended 31 December 2015

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is the Franchise fee which is amortised to profit and loss account over its estimated economic life of ten years.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

Intangible Assets


	Total
Cost	£
As at 1 January 2015	22,500

As at 31 December 2015	22,500

Amortisation
As at 1 January 2015	11,250
Provided during the period	2,250

As at 31 December 2015	13,500

Net Book Value
As at 31 December 2015	9,000

As at 1 January 2015	11,250

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Risario Limited

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 December 2015

Tangible Assets


	Total
Cost	£
As at 1 January 2015	7,306
Additions	3,835

As at 31 December 2015	11,141

Depreciation
As at 1 January 2015	6,007
Provided during the period	1,435

As at 31 December 2015	7,442

Net Book Value
As at 31 December 2015	3,699

As at 1 January 2015	1,299

Creditors: Amounts Falling Due After More Than One Year

	2015	2014
	£	£
Bank loans	12,372	24,500

Share Capital

	Value	Number	2015	2014
Allotted, called up and fully paid	£		£	£
Ordinary shares	1.000	100	100	100

Ultimate Controlling Party

The company's ultimate controlling party is G Wakeham by virtue of his ownership of 100% of the issued share capital in the company.

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