Black Dwarf Lightmoor Publications LTD - Accounts to registrar - small 16.1

REGISTERED NUMBER: 05522739 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2015

FOR

BLACK DWARF LIGHTMOOR PUBLICATIONS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

Mr I A Pope

Mr D W N Parkhouse

Mrs H D Parkhouse

SECRETARY:

Mr I A Pope

REGISTERED OFFICE:

6 Langdale Court

Witney

Oxfordshire

OX28 6FG

REGISTERED NUMBER:

05522739 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

6 Langdale Court

Witney

Oxfordshire

OX28 6FG

FIXED ASSETS

Intangible assets

4

-

1,600

Tangible assets

5

346

461

346

2,061

CURRENT ASSETS

Stocks

113,750

98,750

Debtors: amounts falling due within one year

6

29,667

23,467

Cash at bank and in hand

40,229

25,911

183,646

148,128

CREDITORS

Amounts falling due within one year

7

138,986

107,622

NET CURRENT ASSETS

44,660

40,506

TOTAL ASSETS LESS CURRENT LIABILITIES

45,006

42,567

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

45,002

42,563

SHAREHOLDERS' FUNDS

45,006

42,567

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2015 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2015 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 August 2016 and were signed on its behalf by:

Mr I A Pope - Director

Mrs H D Parkhouse - Director

Mr D W N Parkhouse - Director

1.	STATUTORY INFORMATION

Black Dwarf Lightmoor Publications LTD 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving

items.

Deferred tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or

past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have

been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of

current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing

differences are differences between taxable profits and total comprehensive income as stated in the financial statements that

arise from the inclusion of income and expense in tax assessments in periods different from those in which they are

recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet

date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible

fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Deferred tax on non-revalued freehold property has not been provided for where there is no binding agreement to sell.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2015

and 31 December 2015

16,000

AMORTISATION

At 1 January 2015

14,400

Amortisation for year

1,600

At 31 December 2015

16,000

NET BOOK VALUE

At 31 December 2015

-

At 31 December 2014

1,600

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2015

and 31 December 2015

6,128

DEPRECIATION

At 1 January 2015

5,667

Charge for year

115

At 31 December 2015

5,782

NET BOOK VALUE

At 31 December 2015

346

At 31 December 2014

461

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.15

31.12.14

£

£

Trade debtors

28,104

19,951

VAT

1,563

3,516

29,667

23,467

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.15

31.12.14

£

£

Trade creditors

52,538

20,110

Tax

12,039

10,611

Directors' current accounts

64,167

64,528

Accruals and deferred income

10,242

12,373

138,986

107,622

8.	ULTIMATE CONTROLLING PARTY

No single shareholder has overall control of this company.

The following reproduces the text of the report prepared for the directors and members 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 Abridged 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 Black Dwarf Lightmoor Publications LTD for the year ended 31 December 2015 which comprise the Abridged

Income statement, Abridged Balance Sheet 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 Black Dwarf Lightmoor Publications 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 Black Dwarf Lightmoor Publications LTD and state those matters that we have agreed to state to the Board of Directors of Black Dwarf Lightmoor Publications 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 Black Dwarf Lightmoor Publications 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 Black Dwarf Lightmoor Publications LTD. You consider that Black Dwarf Lightmoor Publications 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 Black Dwarf Lightmoor Publications 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.

Bronsens

Chartered Certified Accountants

6 Langdale Court

Witney

Oxfordshire

OX28 6FG

16 August 2016