Krista Ltd - Abbreviated accounts 16.3

REGISTERED NUMBER: SC487911 (Scotland)

Abbreviated Accounts for the Year Ended 30 September 2016

for

KRISTA LTD

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Report of the Accountants

4

DIRECTOR:

C M Spink

REGISTERED OFFICE:

12 Traill Drive

Montrose

Angus

DD10 8SW

REGISTERED NUMBER:

SC487911 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Tangible assets

2

6,297

4,918

CURRENT ASSETS

Debtors

1,074

22,859

Cash at bank

111,241

142,037

112,315

164,896

CREDITORS

Amounts falling due within one year

8,229

59,550

NET CURRENT ASSETS

104,086

105,346

TOTAL ASSETS LESS CURRENT
LIABILITIES

110,383

110,264

CAPITAL AND RESERVES

Called up share capital

3

1

Profit and loss account

110,382

110,263

SHAREHOLDERS' FUNDS

110,383

110,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director on 16 March 2017 and were signed by:

C M Spink - 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.

Improvements to property

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Deferred tax

Deferred tax due to timing differences is immaterial and therefore not recognised.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 October 2015

5,265

Additions

2,876

At 30 September 2016

8,141

DEPRECIATION

At 1 October 2015

347

Charge for year

1,497

At 30 September 2016

1,844

NET BOOK VALUE

At 30 September 2016

6,297

At 30 September 2015

4,918

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

1

Ordinary

£1

1

The following reproduces the text of the report prepared for the director in respect of the

company's annual unaudited financial statements, from which the unaudited abbreviated

accounts (set out on pages two to three) have been prepared.

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2016 set out on pages nil to nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Account Tax Ltd

Chartered Certified Accountants

Traill Drive

Montrose

Angus

DD10 8SW

16 March 2017