REGISTERED NUMBER:
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ABBREVIATED UNAUDITED ACCOUNTS |
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FOR THE YEAR ENDED 31 DECEMBER 2015 |
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FOR |
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J.J.J. OPTICAL LIMITED |
REGISTERED NUMBER:
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ABBREVIATED UNAUDITED ACCOUNTS |
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FOR THE YEAR ENDED 31 DECEMBER 2015 |
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FOR |
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J.J.J. OPTICAL LIMITED |
J.J.J. OPTICAL LIMITED (REGISTERED NUMBER: 03599887) |
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CONTENTS OF THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
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Page |
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Company Information | 1 |
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Abbreviated Balance Sheet | 2 |
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Notes to the Abbreviated Accounts | 4 |
J.J.J. OPTICAL LIMITED |
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COMPANY INFORMATION |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
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DIRECTORS: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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J.J.J. OPTICAL LIMITED (REGISTERED NUMBER: 03599887) |
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ABBREVIATED BALANCE SHEET |
31 DECEMBER 2015 |
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31/12/15 | 31/12/14 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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CURRENT ASSETS |
Stocks |
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Debtors |
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Cash in hand |
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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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CREDITORS |
Amounts falling due after more than one year |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 4 |
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Revaluation reserve |
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Profit and loss account |
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SHAREHOLDERS' FUNDS |
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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
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(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. |
J.J.J. OPTICAL LIMITED (REGISTERED NUMBER: 03599887) |
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ABBREVIATED BALANCE SHEET - continued |
31 DECEMBER 2015 |
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The financial statements were approved by the Board of Directors on
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J.J.J. OPTICAL LIMITED (REGISTERED NUMBER: 03599887) |
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NOTES TO THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
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1. | ACCOUNTING POLICIES |
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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). |
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Turnover |
Turnover represents net invoiced sales of goods, excluding value added tax. |
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Goodwill |
The directors consider that goodwill has a carrying value at least equal to its original cost and therefore amortisation is not |
required. Annual assessments of the carrying value are carried out by the directors. |
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Tangible fixed assets |
Depreciation of fixed assets is calculated to write off their cost over their estimated useful lives as follows: |
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Computers 33% straight line |
Fixtures and fittings 25% reducing balance |
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No depreciation is provided on freehold land and buildings as the directors consider that net book value is less than or equal |
to the open market value. |
The directors consider the valuation of investment property at the end of each year and if any reduction in value is |
considered permanent the carrying value is reduced accordingly. |
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Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving |
items. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 January 2015 |
and 31 December 2015 |
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NET BOOK VALUE |
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At 31 December 2015 |
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At 31 December 2014 |
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J.J.J. OPTICAL LIMITED (REGISTERED NUMBER: 03599887) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2015 |
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3. | TANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 January 2015 |
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Additions |
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Disposals | ( |
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At 31 December 2015 |
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DEPRECIATION |
At 1 January 2015 |
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Charge for year |
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Eliminated on disposal | ( |
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At 31 December 2015 |
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NET BOOK VALUE |
At 31 December 2015 |
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At 31 December 2014 |
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4. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 31/12/15 | 31/12/14 |
value: | £ | £ |
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Ordinary shares | £1 |
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