APDENT LIMITED - Abbreviated accounts

Registered number

08857866

APDENT LIMITED

Unaudited Abbreviated Accounts

31 January 2016

APDENT LIMITED

Chartered Accountants' report to the board of directors on the preparation of the unaudited abbreviated accounts of APDENT LIMITED for the year ended 31 January 2016
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abbreviated accounts of APDENT LIMITED for the year ended 31 January 2016 which comprise of 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, we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 2/10 as detailed at icaew.com/compilation.

Key Business Consultants LLP
Chartered Accountants
110-112 King's Road
London
SW3 4TY

10 October 2016

APDENT LIMITED
Registered number:		08857866
Abbreviated Balance Sheet
as at 31 January 2016

Notes			2016			2015
£				£
Current assets
Stocks		90,039			90,039
Debtors		3,000			-
Cash at bank and in hand		25,921			9,836
		118,960			99,875

Creditors: amounts falling due within one year		(2,000)			-

Net current assets			116,960			99,875

Net assets			116,960			99,875

Capital and reserves
Called up share capital	2		17			14
Share premium			149,983			115,586
Profit and loss account			(33,040)			(15,725)

Shareholders' funds			116,960			99,875

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.



Mrs N Abizadeh
Director
Approved by the board on 10 October 2016

APDENT LIMITED
Notes to the Abbreviated Accounts
for the year ended 31 January 2016

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015). The accounts have been prepared under the going concern basis due to the director's continued financial support.

	Turnover
	Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

	Stocks
	Stock is valued at the lower of cost and net realisable value.

	Deferred taxation
	Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.

	Foreign currencies
	Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.


2	Share capital	Nominal		2016		2016		2015
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		14		17		14

Nominal			Number		Amount
value			£
	Shares issued during the period:
	Ordinary shares	£1 each		3		3