Cellfone Doctor Limited - Accounts to registrar (filleted) - small 18.1
Cellfone Doctor Limited - Accounts to registrar (filleted) - small 18.1
REGISTERED NUMBER: |
Financial Statements for the Year Ended 30 June 2017 |
for |
Cellfone Doctor Limited |
Cellfone Doctor Limited (Registered number: 05160457) |
Contents of the Financial Statements |
for the Year Ended 30 June 2017 |
Page |
Company Information | 1 |
Accountants' Report | 2 |
Balance Sheet | 3 |
Notes to the Financial Statements | 4 |
Cellfone Doctor Limited |
Company Information |
for the Year Ended 30 June 2017 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Accounting and Tax Solutions |
Hillgate Place |
77 Middle Hillgate |
Stockport |
Cheshire |
SK1 3EH |
Accountants' Report to the Director |
on the Unaudited Financial Statements of |
Cellfone Doctor Limited |
The following reproduces the text of the report prepared for the director 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 Director 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 Cellfone Doctor Limited for the period ended 30 June 2017 which comprises the |
Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records |
and from information and explanations you have given us. |
This report is made solely to the Board of Directors of Cellfone Doctor Limited, as a body, in accordance with |
the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial |
statements of Cellfone Doctor Limited and state those matters that we have agreed to state to the Board of |
Directors of Cellfone Doctor Limited, as a body, and for no other purpose. To the fullest extent permitted by |
law, we do not accept or assume responsibility to anyone other than the company and the Board of Directors, |
as a body, for our work or for this report. |
It is your duty to ensure that Cellfone Doctor 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 of profit |
or loss of Cellfone Doctor Limited. You consider that Cellfone Doctor Limited is exempt from the statutory |
audit requirement for the period. |
We have not been instructed to carry out an audit or a review of the financial statements of Cellfone Doctor |
Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or |
information and explanations you have given us and we do not, therefore, express any opinion on the |
statutory financial statements. |
Accounting and Tax Solutions |
Hillgate Place |
77 Middle Hillgate |
Stockport |
Cheshire |
SK1 3EH |
Cellfone Doctor Limited (Registered number: 05160457) |
Balance Sheet |
30 June 2017 |
2017 | 2016 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
Tangible assets | 5 |
CURRENT ASSETS |
Stocks |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 6 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
SHAREHOLDERS' FUNDS |
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. |
In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account and Retained Earnings has not been delivered. |
The financial statements were approved by the director on |
Cellfone Doctor Limited (Registered number: 05160457) |
Notes to the Financial Statements |
for the Year Ended 30 June 2017 |
1. | STATUTORY INFORMATION |
Cellfone Doctor Limited is a |
company's registered number and registered office address can be found on the Company Information |
page. |
The presentation currency of the financial statements is the Pound Sterling (£). |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A |
These financial statements for the year 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 July 2015. |
Significant judgements and estimates |
In the application of the company's accounting policies, the directors are required to make judgements, |
estimates and assumptions about the carrying amount of assets and liabilities that are not readily |
apparent from other sources. The estimates and associated assumptions are based on historical |
experience and other factors that are considered to be relevant. Actual results may differ from these |
estimates. |
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting |
estimates are recognised in the period in which the estimate is revised where the revision affects only |
that period, or in the period of the revision and future periods where the revision affects both current |
and future periods. |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, |
rebates, value added tax and other sales taxes. |
Goodwill |
Tangible fixed assets |
Computer equipment | - |
Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for |
obsolete and slow moving items. |
Cellfone Doctor Limited (Registered number: 05160457) |
Notes to the Financial Statements - continued |
for the Year Ended 30 June 2017 |
2. | ACCOUNTING POLICIES - continued |
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. |
Employee benefits |
The costs of short-term employee benefits are recognised as a liability and an expense, unless those |
costs are required to be recognised as part of the cost of stock or fixed assets. |
The cost of any unused holiday entitlement is recognised in the period in which the employee's |
services are received. |
Termination benefits are recognised immediately as an expense when the company is demonstrably |
committed to terminate the employment of an employee or to provide termination benefits. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was |
4. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 1 July 2016 |
and 30 June 2017 |
AMORTISATION |
At 1 July 2016 |
and 30 June 2017 |
NET BOOK VALUE |
At 30 June 2017 |
At 30 June 2016 |
Cellfone Doctor Limited (Registered number: 05160457) |
Notes to the Financial Statements - continued |
for the Year Ended 30 June 2017 |
5. | TANGIBLE FIXED ASSETS |
Computer |
equipment |
£ |
COST |
At 1 July 2016 |
and 30 June 2017 |
DEPRECIATION |
At 1 July 2016 |
and 30 June 2017 |
NET BOOK VALUE |
At 30 June 2017 |
At 30 June 2016 |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2017 | 2016 |
£ | £ |
Trade creditors |
Taxation and social security |
Other creditors |
7. | ULTIMATE CONTROLLING PARTY |
The ultimate controlling party is |
8. | FIRST YEAR ADOPTION |
1.7.15 | 30.6.1 | 6 |
£ | £ |
Equity as reported under UK GAAP | 1,753 | 7,393 |
Equity as restated under FRS 102 | 1,753 | 7,393 |