Azur Bistro Limited - Abbreviated accounts 16.3

REGISTERED NUMBER: SC464127 (Scotland)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2016

FOR

AZUR BISTRO LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

Mrs J G Dexter

A D Dexter

Mrs D Fleming

REGISTERED OFFICE:

6th Floor

Gordon Chambers

90 Mitchell Street

Glasgow

G1 3NQ

REGISTERED NUMBER:

SC464127 (Scotland)

ACCOUNTANTS:

Henderson Loggie

90 Mitchell Street

Glasgow

Lanarkshire

G1 3NQ

FIXED ASSETS

Tangible assets

2

98,539

112,896

CURRENT ASSETS

Stocks

7,240

Debtors

12,544

43,000

Prepayments and accrued income

7,601

12,275

Cash at bank

-

8,242

27,385

70,757

CREDITORS

Amounts falling due within one year

235,111

168,373

NET CURRENT LIABILITIES

(207,726

)

(97,616

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(109,187

)

15,280

CREDITORS

Amounts falling due after more than one year

20,160

29,605

NET LIABILITIES

(129,347

)

(14,325

)

CAPITAL AND RESERVES

Called up share capital

3

2

Profit and loss account

(129,349

)

(14,327

)

SHAREHOLDERS' FUNDS

(129,347

)

(14,325

)

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 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 27 June 2017 and were signed on its behalf by:

A D Dexter - 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the

lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 October 2015

and 30 September 2016

129,541

DEPRECIATION

At 1 October 2015

16,645

Charge for year

14,357

At 30 September 2016

31,002

NET BOOK VALUE

At 30 September 2016

98,539

At 30 September 2015

112,896

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

2

1

2