Beyond 90 Management Limited - Accounts to registrar (filleted) - small 17.3

Beyond 90 Management Limited - Accounts to registrar (filleted) - small 17.3

BEYOND 90 MANAGEMENT LIMITED - Company Information

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REGISTERED NUMBER: 08886731 (England and Wales)














Unaudited Financial Statements

for the Period 28 February 2016 to 30 June 2017

for

Beyond 90 Management Limited
Beyond 90 Management Limited (Registered number: 08886731)






Contents of the Financial Statements
for the Period 28 February 2016 to 30 June 2017




Page

Balance Sheet 1

Notes to the Financial Statements 3


Beyond 90 Management Limited (Registered number: 08886731)

Balance Sheet
30 June 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,022 1,012

CURRENT ASSETS
Stocks - 1,620
Debtors 5 232,019 117,452
Cash at bank and in hand 5,022 26,372
237,041 145,444
CREDITORS
Amounts falling due within one year 6 203,834 121,480
NET CURRENT ASSETS 33,207 23,964
TOTAL ASSETS LESS CURRENT LIABILITIES 37,229 24,976

CREDITORS
Amounts falling due after more than one
year
7
(31,035
)
-

PROVISIONS FOR LIABILITIES (804 ) (202 )
NET ASSETS 5,390 24,774

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,290 24,674
SHAREHOLDERS' FUNDS 5,390 24,774

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 notes form part of these financial statements

Page 1 continued...
Beyond 90 Management Limited (Registered number: 08886731)

Balance Sheet - continued
30 June 2017


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 Profit and loss account has not been delivered.

The financial statements were approved by the director on 19 March 2018 and were signed by:





D E Norris - Director


The notes form part of these financial statements

Page 2
Beyond 90 Management Limited (Registered number: 08886731)

Notes to the Financial Statements
for the Period 28 February 2016 to 30 June 2017

1. STATUTORY INFORMATION

Beyond 90 Management Limited is a private company, limited by shares , registered in England and Wales. The
company's registered number and registered office address are as below:

Registered number: 08886731

Registered office: 3rd Floor
14 Little Lever Street
Manchester
M1 1HR

The presentation currency of the financial statements is the Pound Sterling (£).


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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
These financial statements for the period ended 30 June 2017 are the first that are prepared in accordance with
FRS 102 Section 1A. The previous financial statements were prepared in accordance with UK GAAP, the date of
transition to FRS 102 Section 1A is 1 March 2015.

There are no transitional adjustments.

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 as the company becomes entitled to consideration for the services supplied. Therefore,
turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in
bringing stocks to their present location and condition.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and loss account,
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 3 continued...
Beyond 90 Management Limited (Registered number: 08886731)

Notes to the Financial Statements - continued
for the Period 28 February 2016 to 30 June 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2016 - 1 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 28 February 2016 1,355
Additions 4,350
At 30 June 2017 5,705
DEPRECIATION
At 28 February 2016 343
Charge for period 1,340
At 30 June 2017 1,683
NET BOOK VALUE
At 30 June 2017 4,022
At 27 February 2016 1,012

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade debtors 132,186 116,893
Other debtors 99,833 559
232,019 117,452

Page 4 continued...
Beyond 90 Management Limited (Registered number: 08886731)

Notes to the Financial Statements - continued
for the Period 28 February 2016 to 30 June 2017

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade creditors 120,273 89,917
Taxation and social security 19,552 16,263
Other creditors 64,009 15,300
203,834 121,480

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2017 2016
£    £   
Other creditors 31,035 -

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D E Norris.

Page 5