CHRISTOPHER J EVANS LTD - Period Ending 2017-05-31

Registration number: 09043841

CHRISTOPHER J EVANS LTD

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 31 May 2017

DAVID J EVANS LTD
1 Kirton Grove
Solihull
West Midlands
B91 3NW

CHRISTOPHER J EVANS LTD

Contents

Company Information	1
Accountants' Report	2
Abridged Balance Sheet	3 to 4
Notes to the Abridged Financial Statements	5 to 7

CHRISTOPHER J EVANS LTD

Company Information

Director

Mr Christopher John Evans

Registered office

1 Kirton Grove Solihull West Midlands B91 3NW

Accountants

DAVID J EVANS LTD 1 Kirton Grove Solihull West Midlands B91 3NW

Page 1

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
CHRISTOPHER J EVANS LTD
for the Year Ended 31 May 2017

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CHRISTOPHER J EVANS LTD for the year ended 31 May 2017 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of CHRISTOPHER J EVANS LTD, as a body, in accordance with the terms of our engagement letter dated 16 May 2014. Our work has been undertaken solely to prepare for your approval the accounts of CHRISTOPHER J EVANS LTD and state those matters that we have agreed to state to the Board of Directors of CHRISTOPHER J EVANS LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CHRISTOPHER J EVANS LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CHRISTOPHER J EVANS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of CHRISTOPHER J EVANS LTD. You consider that CHRISTOPHER J EVANS LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of CHRISTOPHER J EVANS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

DAVID J EVANS LTD
1 Kirton Grove
Solihull
West Midlands
B91 3NW

25 June 2017

Page 2

CHRISTOPHER J EVANS LTD

(Registration number: 09043841)
Abridged Balance Sheet as at 31 May 2017

	Note	2017 £	2016 £
Current assets
Debtors		-	100
Cash at bank and in hand		70	28
		70	128
Creditors: Amounts falling due within one year		(608)	(294)
Net liabilities		(538)	(166)
Capital and reserves
Called up share capital		1	1
Profit and loss account		(539)	(167)
Total equity		(538)	(166)

For the financial year ending 31 May 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

The notes on pages 5 to 7 form an integral part of these abridged financial statements.

Page 3

CHRISTOPHER J EVANS LTD

(Registration number: 09043841)
Abridged Balance Sheet as at 31 May 2017

Approved and authorised by the director on 25 June 2017
 

.........................................

Mr Christopher John Evans

Director

The notes on pages 5 to 7 form an integral part of these abridged financial statements.

Page 4

CHRISTOPHER J EVANS LTD

Notes to the Abridged Financial Statements for the Year Ended 31 May 2017

1	General information

The company is a private company limited by share capital incorporated in UK.

The address of its registered office is:
1 Kirton Grove
Solihull
West Midlands
B91 3NW

These financial statements were authorised for issue by the director on 25 June 2017.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Profit and loss transactions in foreign currencies are translated into sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the closing rates at the balance sheet date and the exchnage differences are included in the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Page 5

CHRISTOPHER J EVANS LTD

Notes to the Abridged Financial Statements for the Year Ended 31 May 2017

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2016 - 1).

4	Transition to FRS 102

Balance Sheet at 1 June 2015
 

	Note	As originally reported £	Reclassification £	Remeasurement £	As restated £
Capital and reserves
Total equity		-	-	-	-

Page 6

CHRISTOPHER J EVANS LTD

Notes to the Abridged Financial Statements for the Year Ended 31 May 2017

Balance Sheet at 31 May 2016
 

	Note	As originally reported £	Reclassification £	Remeasurement £	As restated £
Capital and reserves
Total equity		-	-	-	-

Page 7