The Little Day Spa Limited - Accounts to registrar - small 17.2

REGISTERED NUMBER: 09450960 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2017

FOR

THE LITTLE DAY SPA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

J Allen

Mrs R Allen

REGISTERED OFFICE:

15 Bridge Road

Chatburn

Clitheroe

Lancashire

BB7 4AW

REGISTERED NUMBER:

09450960 (England and Wales)

ACCOUNTANTS:

Hunter Healey Limited

Abacus House

450 Warrington Road

Culcheth

Warrington

Cheshire

WA3 5QX

FIXED ASSETS

Tangible assets

4

3,713

4,024

CURRENT ASSETS

Stocks

300

-

Cash at bank

6,071

1,104

6,371

1,104

CREDITORS

Amounts falling due within one year

5

14,293

16,181

NET CURRENT LIABILITIES

(7,922

)

(15,077

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,209

)

(11,053

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(4,211

)

(11,055

)

SHAREHOLDERS' FUNDS

(4,209

)

(11,053

)

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

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

The directors acknowledge their 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 Board of Directors on 4th December 2017 and were signed on its behalf by:

Mrs R Allen - Director

1.	STATUTORY INFORMATION

The Little Day Spa 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.

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

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and

slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2016 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st April 2016

5,030

-

5,030

Additions

-

1,044

1,044

At 31st March 2017

5,030

1,044

6,074

DEPRECIATION

At 1st April 2016

1,006

-

1,006

Charge for year

1,006

349

1,355

At 31st March 2017

2,012

349

2,361

NET BOOK VALUE

At 31st March 2017

3,018

695

3,713

At 31st March 2016

4,024

-

4,024

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Taxation and social security

159

8

Other creditors

14,134

16,173

14,293

16,181

6.	FIRST YEAR ADOPTION

These financial statements for the year ended 31 March 2017 are the first financial statements that comply with

FRS 102 Section 1A for small entities. The transition to FRS 102 Section 1A for small entities has resulted in

no changes in accounting policies to those used previously.

The following reproduces the text of the report prepared for the directors 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 Directors 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 The Little Day Spa Limited for the year ended 31st March 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 Board of Directors of The Little Day Spa Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Little Day Spa Limited and state those matters that we have agreed to state to the Board of Directors of The Little Day Spa Limited, as a body, 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 The Little Day Spa Limited Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Little Day Spa 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 The Little Day Spa Limited. You consider that The Little Day Spa 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 The Little Day Spa 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.

Hunter Healey Limited

Abacus House

450 Warrington Road

Culcheth

Warrington

Cheshire

WA3 5QX

Date: .............................................