Abbreviated Company Accounts - KOGEL & KOGEL LIMITED

KOGEL & KOGEL LIMITED - Company Information

09000801 KOGEL & KOGEL LIMITED 2016-04-30 false 2015-05-01 2016-04-30 true 09000801 2015-05-01 2016-04-30 09000801 2016-04-30 09000801 2015-04-30 09000801 uk-gaap-cd-bus:Director1 2015-05-01 2016-04-30 09000801 uk-gaap-cd-bus:Director2 2015-05-01 2016-04-30 uk-gaap-cd-bus:OrdinaryShareClass1 2015-05-01 2016-04-30 uk-gaap-cd-bus:OrdinaryShareClass1 2016-04-30 uk-gaap-cd-bus:OrdinaryShareClass1 2015-04-30 uk-gaap-cd-bus:OrdinaryShareClass2 2015-05-01 2016-04-30 uk-gaap-cd-bus:OrdinaryShareClass2 2016-04-30 uk-gaap-cd-bus:OrdinaryShareClass2 2015-04-30 iso4217:GBP shares

Registered Number 09000801

KOGEL & KOGEL LIMITED

Abbreviated Accounts

30 April 2016

KOGEL & KOGEL LIMITED Registered Number 09000801

Abbreviated Balance Sheet as at 30 April 2016

	Notes	2016	2015
		£	£
Fixed assets
Intangible assets	2	47,400	63,200
Tangible assets	3	23,582	5,199
		70,982	68,399
Current assets
Debtors		4,856	5,587
Cash at bank and in hand		42,801	26,922
		47,657	32,509
Creditors: amounts falling due within one year		(4,989)	(7,723)
Net current assets (liabilities)		42,668	24,786
Total assets less current liabilities		113,650	93,185
Creditors: amounts falling due after more than one year		(97,583)	(74,057)
Total net assets (liabilities)		16,067	19,128
Capital and reserves
Called up share capital	4	200	200
Profit and loss account		15,867	18,928
Shareholders' funds		16,067	19,128

For the year ending 30 April 2016 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 29 January 2017

And signed on their behalf by:
RICHARD KOGEL, Director

KOGEL & KOGEL LIMITED Registered Number 09000801

Notes to the Abbreviated Accounts for the period ended 30 April 2016

1Accounting Policies

Basis of measurement and preparation of accounts
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 policy
Turnover represents amounts chargeable in respect of the sale of goods and services to customers.

Tangible assets depreciation policy
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Plant and equipment 20% reducing balance

Intangible assets amortisation policy
Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:

Purchased goodwill over 5 years

2Intangible fixed assets

	£
Cost
At 1 May 2015	79,000
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 30 April 2016	79,000
Amortisation
At 1 May 2015	15,800
Charge for the year	15,800
On disposals	-
At 30 April 2016	31,600
Net book values
At 30 April 2016	47,400
At 30 April 2015	63,200

3Tangible fixed assets

	£
Cost
At 1 May 2015	6,399
Additions	19,644
Disposals	-
Revaluations	-
Transfers	-
At 30 April 2016	26,043
Depreciation
At 1 May 2015	1,200
Charge for the year	1,261
On disposals	-
At 30 April 2016	2,461
Net book values
At 30 April 2016	23,582
At 30 April 2015	5,199

4Called Up Share Capital
Allotted, called up and fully paid:

	2016 £	2015 £
100 A Ordinary shares of £1 each	100	100
100 B Ordinary shares of £1 each	100	100