Micro-entity Accounts - PAUL ROCHE EYEWEAR LTD

PAUL ROCHE EYEWEAR LTD - Company Information

09543475 PAUL ROCHE EYEWEAR LTD 2017-12-31 false 2017-05-01 2017-12-31 true 09543475 2017-05-01 2017-12-31 09543475 2017-12-31 09543475 2017-04-30 09543475 uk-gaap-cd-bus:Director1 2017-05-01 2017-12-31 09543475 uk-gaap-cd-bus:Director2 2017-05-01 2017-12-31 09543475 uk-gaap-cd-bus:AllEntityOfficers 2017-05-01 2017-12-31 iso4217:GBP shares

Registered Number 09543475

PAUL ROCHE EYEWEAR LTD

Micro-entity Accounts

31 December 2017

PAUL ROCHE EYEWEAR LTD Registered Number 09543475

Micro-entity Balance Sheet as at 31 December 2017

	Notes	31/12/2017	30/04/2017
		£	£
Fixed assets
Tangible assets	1	573	688
		573	688
Current assets
Stocks		4,995	8,291
Cash at bank and in hand		4,369	1,564
		9,364	9,855
Creditors: amounts falling due within one year		(8,635)	(24,064)
Net current assets (liabilities)		729	(14,209)
Total assets less current liabilities		1,302	(13,521)
Total net assets (liabilities)		1,302	(13,521)
Capital and reserves
Called up share capital		100	100
Profit and loss account		1,202	(13,621)
Shareholders' funds		1,302	(13,521)

For the year ending 31 December 2017 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 3 May 2018

And signed on their behalf by:
Mr Paul Davis, Director

PAUL ROCHE EYEWEAR LTD Registered Number 09543475

Notes to the Micro-entity Accounts for the period ended 31 December 2017

1Tangible fixed assets

	£
Cost
At 1 May 2017	1,224
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 December 2017	1,224
Depreciation
At 1 May 2017	536
Charge for the year	115
On disposals	-
At 31 December 2017	651
Net book values
At 31 December 2017	573
At 30 April 2017	688

2Accounting Policies

Turnover policy
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity and the cost incurred or to be incurred in respect of the transactions can be measured reliably.