Aristo Tots Nursery School (LB) Ltd - Accounts to registrar (filleted) - small 18.2
Aristo Tots Nursery School (LB) Ltd - Accounts to registrar (filleted) - small 18.2
REGISTERED NUMBER: |
Unaudited Financial Statements |
For The Year Ended |
31 December 2017 |
for |
ARISTO TOTS NURSERY SCHOOL (LB) LTD |
ARISTO TOTS NURSERY SCHOOL (LB) LTD (REGISTERED NUMBER: 08905501) |
Contents of the Financial Statements |
For The Year Ended 31 December 2017 |
Page |
Company Information | 1 |
Abridged Balance Sheet | 2 |
Notes to the Financial Statements | 3 |
Chartered Certified Accountants' Report | 5 |
ARISTO TOTS NURSERY SCHOOL (LB) LTD |
Company Information |
For The Year Ended 31 December 2017 |
DIRECTORS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Certified Accountants |
8 Eastway |
Sale |
Cheshire |
M33 4DX |
ARISTO TOTS NURSERY SCHOOL (LB) LTD (REGISTERED NUMBER: 08905501) |
Abridged Balance Sheet |
31 December 2017 |
31.12.17 | 31.12.16 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
CURRENT ASSETS |
Debtors |
Cash at bank |
CREDITORS |
Amounts falling due within one year |
NET CURRENT LIABILITIES | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
PROVISIONS FOR LIABILITIES |
NET ASSETS/(LIABILITIES) | ( |
) |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings | ( |
) |
SHAREHOLDERS' FUNDS | ( |
) |
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. |
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 Board of Directors on by: |
ARISTO TOTS NURSERY SCHOOL (LB) LTD (REGISTERED NUMBER: 08905501) |
Notes to the Financial Statements |
For The Year Ended 31 December 2017 |
1. | STATUTORY INFORMATION |
Aristo Tots Nursery School (LB) Ltd is a |
The 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 |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, |
value added tax and other sales taxes. |
The company's policy of revenue recognition is to recognise a sale when the contractual obligations to the |
customer have been fulfilled. For contracts where obligations to the customer have not been fulfilled, but have |
been invoiced the sale is recognised within deferred income in current liabilities until such time a right to |
consideration arises. |
Tangible fixed assets |
Improvements to property | - |
Plant and machinery | - |
Fixtures and fittings | - |
Computer equipment | - |
The company carries tangible fixed assets in the balance sheet using the depreciated historic cost method. |
Carrying amounts of fixed assets in the company's balance sheet are shown net of depreciation charges and, |
were applicable, provisions for impairment. Residual values of fixed assets are calculated on prices prevailing |
at the balance sheet date if the assets were of the age and condition expected at the end of their useful |
economic lives. Profits or losses on the disposal of fixed assets are included in the calculation of profit for the |
period. |
Taxation |
Taxation for the year 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 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. Deferred tax is calculated using the timing difference plus approach. |
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. |
ARISTO TOTS NURSERY SCHOOL (LB) LTD (REGISTERED NUMBER: 08905501) |
Notes to the Financial Statements - continued |
For The Year Ended 31 December 2017 |
2. | ACCOUNTING POLICIES - continued |
Financial instruments |
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual |
provisions of the financial instrument. |
Cash and Cash equivalents |
These comprise cash at bank and other short-term, highly liquid bank deposits with an original maturity of three |
months or less. |
Debtors |
Debtors do not carry interest and are stated at their nominal value. Appropriate allowances for estimated |
irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the |
asset is impaired. Prepayments do not meet the definition of a financial instrument. |
Trade Creditors |
Trade creditors are not interest bearing and are stated at their nominal value. Amounts in respect of taxation, |
social security and accrued expenses do not meet the definition of a financial instrument. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was |
4. | TANGIBLE FIXED ASSETS |
Totals |
£ |
COST |
At 1 January 2017 |
Additions |
At 31 December 2017 |
DEPRECIATION |
At 1 January 2017 |
Charge for year |
At 31 December 2017 |
NET BOOK VALUE |
At 31 December 2017 |
At 31 December 2016 |
Chartered Certified Accountants' Report to the Board of Directors |
on the Unaudited Financial Statements of |
Aristo Tots Nursery School (LB) Ltd |
The following reproduces the text of the report prepared for the directors 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 Directors 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 Aristo Tots Nursery School (LB) Ltd for the year ended 31 December 2017 which comprise the |
Profit and loss account, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the |
company's accounting records and from information and explanations you have given us. |
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook. |
This report is made solely to the Board of Directors of Aristo Tots Nursery School (LB) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aristo Tots Nursery School (LB) Ltd and state those matters that we have agreed to state to the Board of Directors of Aristo Tots Nursery School (LB) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report. |
It is your duty to ensure that Aristo Tots Nursery School (LB) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aristo Tots Nursery School (LB) Ltd. You consider that Aristo Tots Nursery School (LB) Ltd is exempt from the statutory audit requirement for the year. |
We have not been instructed to carry out an audit or a review of the financial statements of Aristo Tots Nursery School (LB) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
Chartered Certified Accountants |
8 Eastway |
Sale |
Cheshire |
M33 4DX |
Date: ............................................. |