Pestle Herbs Limited - Accounts to registrar - small 17.2

Pestle Herbs Limited - Accounts to registrar - small 17.2

PESTLE HERBS LIMITED - Company Information

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REGISTERED NUMBER: 09396068 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2017

for

PESTLE HERBS LIMITED

PESTLE HERBS LIMITED (REGISTERED NUMBER: 09396068)






Contents of the Financial Statements
for the year ended 31 January 2017




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


PESTLE HERBS LIMITED

Company Information
for the year ended 31 January 2017







DIRECTOR: M H A March Smith





REGISTERED OFFICE: 11 Laura Place
Bath
BA2 4BL





REGISTERED NUMBER: 09396068 (England and Wales)





ACCOUNTANTS: Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL
Page 1
Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Pestle Herbs Limited

The following reproduces the text of the report prepared for the director and members in respect of
the company's annual unaudited financial statements. In accordance with the Companies Act 2006,
the company is only required to file a Balance Sheet. Readers are cautioned that the Income
Statement and certain other primary statements and the Report of the Director are not required to be
filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval
the financial statements of Pestle Herbs Limited for the year ended 31 January 2017 which comprise the
Income Statement, 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Pestle Herbs Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pestle Herbs Limited and state those matters that we have agreed to state to the director of Pestle Herbs Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pestle Herbs Limited director for our work or for this report.

It is your duty to ensure that Pestle Herbs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pestle Herbs Limited. You consider that Pestle Herbs Limited 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 financial statements of Pestle Herbs Limited. 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 financial statements.






Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL


20 September 2017

This page does not form part of the statutory financial statements

Page 2
PESTLE HERBS LIMITED (REGISTERED NUMBER: 09396068)

Balance Sheet
31 January 2017

2017 2016
Notes £    £   
CURRENT ASSETS
Debtors 3 1,000 -
Cash at bank 1,332 1,000
2,332 1,000
CREDITORS
Amounts falling due within one year 4 1,122 -
NET CURRENT ASSETS 1,210 1,000
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,210
1,000

CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Retained earnings 210 -
SHAREHOLDERS' FUNDS 1,210 1,000

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the
Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as
at the end of each financial year and of its profit or loss for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the
Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 20 September 2017 and were signed by:





M H A March Smith - Director


The notes form part of these financial statements

Page 3
PESTLE HERBS LIMITED (REGISTERED NUMBER: 09396068)

Notes to the Financial Statements
for the year ended 31 January 2017

1. STATUTORY INFORMATION

Pestle Herbs Limited is a private company, limited by shares , registered in England and Wales. The
company's registered number and registered office address can be found on the Company
Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes.

Revenue is recognised when goods are rendered.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of
financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each
reporting period for objective evidence of impairment. If objective evidence of impairment is found, an
impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference
between an asset's carrying amount and the present value of estimated cash flows discounted at the
asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the
difference between an asset's carrying amount and the best estimate, which is an approximation, of
the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there
is an enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement,
except to the extent that it relates to items recognised in other comprehensive income or directly in
equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been
enacted or substantively enacted by the balance sheet date.


Page 4 continued...
PESTLE HERBS LIMITED (REGISTERED NUMBER: 09396068)

Notes to the Financial Statements - continued
for the year ended 31 January 2017

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at
the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods
different from those in which they are recognised in financial statements. Deferred tax is measured
using tax rates and laws that have been enacted or substantively enacted by the year end and that are
expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is
probable that they will be recovered against the reversal of deferred tax liabilities or other future
taxable profits.

3. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Other debtors 1,000 -

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Taxation and social security 52 -
Other creditors 1,070 -
1,122 -

5. CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:
Number: Class: Nominal 2017 2016
value: £    £   
870 Ordinary A £1 870 870
130 Ordinary B £1 130 130
1,000 1,000

Each Ordinary A share has full rights in the company with respect to voting, dividends and
distributions.

Each Ordinary B share has full rights in the company with respect to dividends and distributions.

6. SIGNIFICANT JUDGEMENTS AND ESTIMATES

No significant judgements or key assumptions have had to be made by the directors in preparing
these financial statements.

7. FIRST YEAR ADOPTION

This is the first year in which the financial statements have been prepared under FRS102. There were
no changes on transition.

Page 5