Daniel Tennent Limited - Accounts to registrar (filleted) - small 18.1

REGISTERED NUMBER: 08416979 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2018

for

Daniel Tennent Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Tennent

Mrs. S Tennent

SECRETARY:

REGISTERED OFFICE:

10 Churchfields

Bowden

Altrincham

Cheshire

WA14 3PJ

REGISTERED NUMBER:

08416979 (England and Wales)

ACCOUNTANTS:

BrierleyHolt (Accountants) Limited

78 Borough Road

Altrincham

Cheshire

WA15 9EJ

FIXED ASSETS

Tangible assets

4

3,099

3,896

CURRENT ASSETS

Stocks

1,500

1,500

Cash at bank

31,547

20,051

33,047

21,551

CREDITORS

Amounts falling due within one year

5

23,268

21,470

NET CURRENT ASSETS

9,779

81

TOTAL ASSETS LESS CURRENT LIABILITIES

12,878

3,977

CREDITORS

Amounts falling due after more than one year

6

80

3,856

NET ASSETS

12,798

121

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

12,796

119

SHAREHOLDERS' FUNDS

12,798

121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2018 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 11 June 2018 and were signed on its behalf by:

D Tennent - Director

1.	STATUTORY INFORMATION

Daniel Tennent 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 etc

-

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 year 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the

company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2017 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2017

10,036

Additions

237

At 30 April 2018

10,273

DEPRECIATION

At 1 May 2017

6,140

Charge for year

1,034

At 30 April 2018

7,174

NET BOOK VALUE

At 30 April 2018

3,099

At 30 April 2017

3,896

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.18

30.4.17

£

£

Taxation and social security

22,998

21,200

Other creditors

270

270

23,268

21,470

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.18

30.4.17

£

£

Other creditors

80

3,856