Abbreviated Company Accounts - BLUE SPA & LEISURE CONSULTANTS LIMITED

BLUE SPA & LEISURE CONSULTANTS LIMITED - Company Information

04487557 BLUE SPA & LEISURE CONSULTANTS LIMITED 2016-07-31 false 2015-08-01 2016-07-31 true 04487557 2015-08-01 2016-07-31 04487557 2016-07-31 04487557 2015-07-31 04487557 uk-gaap-cd-bus:Director1 2015-08-01 2016-07-31 04487557 uk-gaap-cd-bus:Director2 2015-08-01 2016-07-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-08-01 2016-07-31 uk-gaap-cd-bus:OrdinaryShareClass1 2016-07-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-07-31 iso4217:GBP shares

Registered Number 04487557

BLUE SPA & LEISURE CONSULTANTS LIMITED

Abbreviated Accounts

31 July 2016

BLUE SPA & LEISURE CONSULTANTS LIMITED Registered Number 04487557

Abbreviated Balance Sheet as at 31 July 2016

	Notes	2016	2015
		£	£
Fixed assets
Tangible assets	2	18,442	15,170
		18,442	15,170
Current assets
Stocks		100,251	57,513
Debtors		82,328	115,952
Cash at bank and in hand		62,323	31,123
		244,902	204,588
Creditors: amounts falling due within one year	3	(155,304)	(132,273)
Net current assets (liabilities)		89,598	72,315
Total assets less current liabilities		108,040	87,485
Creditors: amounts falling due after more than one year	3	(41,511)	(47,144)
Provisions for liabilities		(3,316)	(2,536)
Total net assets (liabilities)		63,213	37,805
Capital and reserves
Called up share capital	4	2	2
Profit and loss account		63,211	37,803
Shareholders' funds		63,213	37,805

For the year ending 31 July 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 27 April 2017

And signed on their behalf by:
J N SMITH, Director

BLUE SPA & LEISURE CONSULTANTS LIMITED Registered Number 04487557

Notes to the Abbreviated Accounts for the period ended 31 July 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 January 2015).

Turnover policy
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.

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

Plant and equipment, leasehold improvements 25% reducing balance

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

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.

Other accounting policies
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.

Leasing and hire purchase commitments
"Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term."

2Tangible fixed assets

	£
Cost
At 1 August 2015	37,089
Additions	10,247
Disposals	-
Revaluations	-
Transfers	-
At 31 July 2016	47,336
Depreciation
At 1 August 2015	21,919
Charge for the year	6,975
On disposals	-
At 31 July 2016	28,894
Net book values
At 31 July 2016	18,442
At 31 July 2015	15,170

3Creditors

	2016 £	2015 £
Secured Debts	47,144	52,590

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

	2016 £	2015 £
2 Ordinary shares of £1 each	2	2