BB Dermatology Limited - Accounts to registrar (filleted) - small 17.3

REGISTERED NUMBER: 10155354 (England and Wales)

BB DERMATOLOGY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 29 APRIL 2016 TO 30 APRIL 2017

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr B Brazzini

REGISTERED OFFICE:

c/o Business & Tax Solutions Limited

Watergate House

85 Watergate Street

Chester

CH1 2LF

REGISTERED NUMBER:

10155354 (England and Wales)

ACCOUNTANTS:

Business & Tax Solutions Limited

Watergate House

85 Watergate Street

Chester

Cheshire

CH1 2LF

FIXED ASSETS

Tangible assets

4

2,248

CURRENT ASSETS

Debtors

5

1,454

Cash at bank

120,808

122,262

CREDITORS

Amounts falling due within one year

6

42,650

NET CURRENT ASSETS

79,612

TOTAL ASSETS LESS CURRENT LIABILITIES

81,860

PROVISIONS FOR LIABILITIES

272

NET ASSETS

81,588

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

81,578

81,588

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2017.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 3 November 2017 and were signed by:

Dr B Brazzini - Director

1.	STATUTORY INFORMATION

BB Dermatology 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 for goods

delivered and services performed in the period, net of discounts, rebates and value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the period 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.

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 period 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

2,998

At 30 April 2017

2,998

DEPRECIATION

Charge for period

750

At 30 April 2017

750

NET BOOK VALUE

At 30 April 2017

2,248

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

1,454

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

22,539

Other creditors

20,111

42,650

7.	RELATED PARTY DISCLOSURES

Included in other creditors is £18,604 owed to Dr B Brazzini, the director of the company. This loan

is unsecured, interest free and repayable on demand.

During the year dividends totalling £10,000 were paid to the director of the company.

8.	ULTIMATE CONTROLLING PARTY

Dr B Brazzini, the director of the company controls the company by virtue of owning all of the

issued share capital.