Micro-entity Accounts - FLOWER ATELIER LTD

FLOWER ATELIER LTD - Company Information

07993704 FLOWER ATELIER LTD 2018-03-31 false 2017-04-01 2018-03-31 true 07993704 2017-04-01 2018-03-31 07993704 2018-03-31 07993704 2017-03-31 07993704 uk-gaap-cd-bus:Director1 2017-04-01 2018-03-31 07993704 uk-gaap-cd-bus:Director2 2017-04-01 2018-03-31 07993704 uk-gaap-cd-bus:AllEntityOfficers 2017-04-01 2018-03-31 iso4217:GBP shares

Registered Number 07993704

FLOWER ATELIER LTD

Micro-entity Accounts

31 March 2018

FLOWER ATELIER LTD Registered Number 07993704

Micro-entity Balance Sheet as at 31 March 2018

	Notes	2018	2017
		£	£
Fixed assets
Tangible assets	1	1,150	2,300
		1,150	2,300
Current assets
Debtors		69,978	28,672
Cash at bank and in hand		10,053	7,644
		80,031	36,316
Creditors: amounts falling due within one year		(195,596)	(142,956)
Net current assets (liabilities)		(115,565)	(106,640)
Total assets less current liabilities		(114,415)	(104,340)
Total net assets (liabilities)		(114,415)	(104,340)
Capital and reserves
Called up share capital		3	3
Profit and loss account		(114,418)	(104,343)
Shareholders' funds		(114,415)	(104,340)

For the year ending 31 March 2018 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 28 May 2018

And signed on their behalf by:
Monika Ilona Parafianowicz, Director
Dorota Beata Hassall, Director

FLOWER ATELIER LTD Registered Number 07993704

Notes to the Micro-entity Accounts for the period ended 31 March 2018

1Tangible fixed assets

	£
Cost
At 1 April 2017	8,004
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 March 2018	8,004
Depreciation
At 1 April 2017	5,704
Charge for the year	1,150
On disposals	-
At 31 March 2018	6,854
Net book values
At 31 March 2018	1,150
At 31 March 2017	2,300

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible assets depreciation policy
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 33.33% Straight Line Method