Disposables Direct Manchester Limited - Abbreviated accounts

DISPOSABLES DIRECT MANCHESTER LTD - Company Information

Registered number

05427859

Disposables Direct Manchester Limited

Abbreviated Accounts

30 April 2016

Disposables Direct Manchester Limited
Registered number:		05427859
Abbreviated Balance Sheet
as at 30 April 2016

Notes			2016			2015
£				£
Fixed assets
Intangible assets	2		30,000			30,000
Tangible assets	3		30,000			32,100
			60,000			62,100

Current assets
Stocks		19,335			18,185
Debtors		1,624			4,059
Cash at bank and in hand		18,428			5,862
		39,387			28,106

Creditors: amounts falling due within one year		(99,658)			(91,974)

Net current liabilities			(60,271)			(63,868)

Net liabilities			(271)			(1,768)

Capital and reserves
Called up share capital	4		100			100
Profit and loss account			(371)			(1,868)

Shareholders' funds			(271)			(1,768)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.



J Rosenbaum
Director
Approved by the board on 29/9/16

Disposables Direct Manchester Limited
Notes to the Abbreviated Accounts
for the year ended 30 April 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 April 2008).

	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.

	Depreciation
	Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

	Plant and machinery			20% straight line
	Motor vehicles			25% straight line

	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.


2	Intangible fixed assets					£

	Cost
	At 1 May 2015					30,000
	At 30 April 2016					30,000

	Amortisation
	At 30 April 2016					-

	Net book value
	At 30 April 2016					30,000
	At 30 April 2015					30,000


3	Tangible fixed assets					£

	Cost
	At 1 May 2015					55,383
	At 30 April 2016					55,383

	Depreciation
	At 1 May 2015					23,283
	Charge for the year					2,100
	At 30 April 2016					25,383

	Net book value
	At 30 April 2016					30,000
	At 30 April 2015					32,100


4	Share capital	Nominal		2016		2016		2015
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		100		100		100