Spa Caffe Limited - Abbreviated accounts 16.3

REGISTERED NUMBER: 08084542 (England and Wales)

Abbreviated Unaudited Accounts

for the Year Ended 31 May 2016

for

Spa Caffe Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

Mrs K S Golding

A Golding

W A Golding

SECRETARY:

Mrs K S Golding

REGISTERED OFFICE:

Riverhill

Sevenoaks

Kent

TN15 0RS

REGISTERED NUMBER:

08084542 (England and Wales)

ACCOUNTANTS:

Ballantyne & Company Ltd

Certified Accountants

60 St Enoch Square

Glasgow

Lanarkshire

G1 4AG

FIXED ASSETS

Tangible assets

2

955,138

127,617

CURRENT ASSETS

Stocks

952

Debtors

3

21,283

1,627

Cash in hand

113,366

42,017

135,601

44,596

CREDITORS

Amounts falling due within one year

545,861

17,907

NET CURRENT (LIABILITIES)/ASSETS

(410,260

)

26,689

TOTAL ASSETS LESS CURRENT
LIABILITIES

544,878

154,306

CREDITORS

Amounts falling due after more than one
year

371,716

52,603

NET ASSETS

173,162

101,703

CAPITAL AND RESERVES

Called up share capital

4

100

Profit and loss account

173,062

101,603

SHAREHOLDERS' FUNDS

173,162

101,703

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2016 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 16 February 2017 and were signed on its behalf
by:

Mrs K S Golding - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

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

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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 June 2015

127,617

Additions

827,521

At 31 May 2016

955,138

NET BOOK VALUE

At 31 May 2016

955,138

At 31 May 2015

127,617

3.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

The aggregate total of debtors falling due after more than one year is £ 3,827

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.16

31.5.15

value:

£

100

Ordinary

1

100