JD Coffee Scotland Ltd Company Accounts
JD Coffee Scotland Ltd Company Accounts
COMPANY REGISTRATION NUMBER:
SC522032
|
|
|
|
Financial Statements |
Year ended 31 December 2017
Contents |
Page |
Statement of financial position |
1 |
Notes to the financial statements |
3 |
|
Statement of Financial Position |
2017 |
2016 |
||
Note |
£ |
£ |
£ |
Fixed assets
Tangible assets |
5 |
|
– |
|
Current assets
Stocks |
|
– |
||
Debtors |
6 |
|
– |
|
Cash at bank and in hand |
|
|
||
-------- |
---- |
|||
|
|
|||
Creditors: amounts falling due within one year |
7 |
|
– |
|
-------- |
---- |
|||
Net current (liabilities)/assets |
(
|
|
||
-------- |
---- |
|||
Total assets less current liabilities |
(
|
|
||
Provisions
Taxation including deferred tax |
|
– |
|
-------- |
---- |
||
Net (liabilities)/assets |
(
|
|
|
-------- |
---- |
||
Capital and reserves
Called up share capital |
|
|
|
Profit and loss account |
(
|
– |
|
-------- |
---- |
||
Shareholders (deficit)/funds |
(
|
|
|
-------- |
---- |
||
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
|
Statement of Financial Position (continued) |
These financial statements were approved by the
board of directors
and authorised for issue on
28 September 2018
, and are signed on behalf of the board by:
|
|
Director |
|
Company registration number:
SC522032
|
Notes to the Financial Statements |
Year ended 31 December 2017
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 6-7 City Square, Dundee, DD1 3BA.
2.
Statement of compliance
3.
Accounting policies
Basis of preparation
Revenue recognition
Income tax
Tangible assets
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Provisions
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
31
(2016: Nil).
5.
Tangible assets
Equipment |
Total |
|
£ |
£ |
|
Cost |
||
At 1 January 2017 |
– |
– |
Additions |
|
|
------- |
------- |
|
At 31 December 2017 |
|
|
------- |
------- |
|
Depreciation |
||
At 1 January 2017 and 31 December 2017 |
– |
– |
------- |
------- |
|
Carrying amount |
||
At 31 December 2017 |
|
|
------- |
------- |
|
At 31 December 2016 |
– |
– |
------- |
------- |
|
6.
Debtors
2017 |
2016 |
|
£ |
£ |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
– |
Other debtors |
|
– |
-------- |
---- |
|
|
– |
|
-------- |
---- |
|
7.
Creditors:
amounts falling due within one year
2017 |
2016 |
|
£ |
£ |
|
Trade creditors |
|
– |
Social security and other taxes |
|
– |
Other creditors |
|
– |
-------- |
---- |
|
|
– |
|
-------- |
---- |
|