Black Cherry Catering Ltd Small abridged accounts
Black Cherry Catering Ltd Small abridged accounts
Statement of Consent to Prepare Abridged Financial Statements |
COMPANY REGISTRATION NUMBER:
SC503447
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Abridged Financial Statements |
Year ended 31 August 2017
Contents |
Page |
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory abridged financial statements |
1 |
Abridged statement of financial position |
2 |
Notes to the abridged financial statements |
4 |
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Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of
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Year ended 31 August 2017
Chartered accountant
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Abridged Statement of Financial Position |
2017 |
2016 |
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Note |
£ |
£ |
£ |
Fixed assets
Intangible assets |
6 |
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Current assets
Stocks |
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Debtors |
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Cash at bank and in hand |
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------- |
------- |
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Creditors: amounts falling due within one year |
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Net current liabilities |
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Total assets less current liabilities |
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---- |
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Net assets |
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Capital and reserves
Called up share capital |
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Profit and loss account |
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---- |
------- |
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Members funds |
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---- |
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In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements
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Abridged Statement of Financial Position (continued) |
These abridged financial statements were approved by the
board of directors
and authorised for issue on
15 March 2018
, and are signed on behalf of the board by:
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Director |
Company registration number:
SC503447
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Notes to the Abridged Financial Statements |
Year ended 31 August 2017
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Unit 10, 25 Kings Haugh, Edinburgh, Midlothian, EH16 5UY.
2.
Statement of compliance
3.
Accounting policies
Basis of preparation
Transition to FRS 102
The entity transitioned from previous UK GAAP to FRS 102 as at 1 September 2015. Details of how FRS 102 has affected the reported financial position and financial performance is given in note 9.
Judgements and key sources of estimation uncertainty
Revenue recognition
Income tax
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill |
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If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Impairment of fixed assets
Stocks
4.
Turnover
The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.
5.
Employee numbers
The average number of persons employed by the company during the year amounted to Nil
(2016:
2
).
6.
Intangible assets
£ |
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Cost |
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At 1 September 2016 and 31 August 2017 |
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Amortisation |
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At 1 September 2016 |
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Charge for the year |
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At 31 August 2017 |
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Carrying amount |
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At 31 August 2017 |
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At 31 August 2016 |
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7.
Directors' advances, credits and guarantees
At the period end Mr
Keith Swinburne
owed the company £2,458
( 2016: owed by the company £2,188
), which was repaid February 2018. Mr Alan Gorrie resigned as Director on 10 February 2017, the amount owing being transferred to other creditors, and repaid to Mr Gorrie Feburary 2018. (2016: company owed Mr Gorrie £1,299)
8.
Related party transactions
9.
Transition to FRS 102
These are the first abridged financial statements that comply with FRS 102. The company transitioned to FRS 102 on 1 September 2015.
No transitional adjustments were required in equity or profit or loss for the Period.