REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ABBREVIATED UNAUDITED ACCOUNTS |
|
FOR THE YEAR ENDED 31 MARCH 2015 |
|
FOR |
|
STEWART ROBERTS HAIR STUDIO LIMITED |
REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ABBREVIATED UNAUDITED ACCOUNTS |
|
FOR THE YEAR ENDED 31 MARCH 2015 |
|
FOR |
|
STEWART ROBERTS HAIR STUDIO LIMITED |
STEWART ROBERTS HAIR STUDIO LIMITED (REGISTERED NUMBER: 04392297) |
|
|
|
|
|
|
CONTENTS OF THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 31 MARCH 2015 |
|
|
|
|
Page |
|
Company Information | 1 |
|
Abbreviated Balance Sheet | 2 |
|
Notes to the Abbreviated Accounts | 4 |
STEWART ROBERTS HAIR STUDIO LIMITED |
|
COMPANY INFORMATION |
FOR THE YEAR ENDED 31 MARCH 2015 |
|
|
|
|
|
|
|
DIRECTORS: |
|
|
|
|
|
|
|
SECRETARY: |
|
|
|
|
|
|
REGISTERED OFFICE: |
|
|
|
|
|
|
|
|
|
|
|
REGISTERED NUMBER: |
|
|
|
|
|
|
ACCOUNTANTS: |
|
|
|
|
|
|
|
STEWART ROBERTS HAIR STUDIO LIMITED (REGISTERED NUMBER: 04392297) |
|
ABBREVIATED BALANCE SHEET |
31 MARCH 2015 |
|
2015 | 2014 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
|
|
Tangible assets | 3 |
|
|
|
|
|
CURRENT ASSETS |
Stocks |
|
|
Debtors |
|
|
Cash at bank and in hand |
|
|
|
|
CREDITORS |
Amounts falling due within one year |
|
|
NET CURRENT LIABILITIES | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT
LIABILITIES |
( |
) |
( |
) |
|
CREDITORS |
Amounts falling due after more than one year | ( |
) | ( |
) |
|
PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
NET LIABILITIES | ( |
) | ( |
) |
|
CAPITAL AND RESERVES |
Called up share capital | 4 |
|
|
Profit and loss account | ( |
) | ( |
) |
SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
|
|
|
|
|
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. |
STEWART ROBERTS HAIR STUDIO LIMITED (REGISTERED NUMBER: 04392297) |
|
ABBREVIATED BALANCE SHEET - continued |
31 MARCH 2015 |
|
|
|
|
|
The financial statements were approved by the Board of Directors on
|
|
|
|
|
|
|
|
STEWART ROBERTS HAIR STUDIO LIMITED (REGISTERED NUMBER: 04392297) |
|
NOTES TO THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 31 MARCH 2015 |
|
1. | ACCOUNTING POLICIES |
|
Basis of preparation of accounts |
The financial statements have been prepared under the historical cost convention and in accordance with the |
Financial Reporting Standard for Smaller Entities (effective April 2008). |
|
Turnover |
Turnover represents all amounts received and receivable in respect of goods and services supplied by the company |
during the year excluding value added tax. |
|
Goodwill |
|
|
Coaching licence |
Coaching licence, being the amount paid in connection with the acquisition of a coaching licence in 2012, has been |
fully amortised as in the opinion of the directors it has no further value. |
|
Tangible fixed assets |
|
|
Fixtures, fittings and equipment | - |
|
|
Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow |
moving items. |
|
Deferred taxation |
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of |
certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing |
differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are |
recognised only to the extent that the directors consider that it is more likely than not that they will be recovered |
against the reversal of deferred tax liabilities or other future taxable profits. Deferred taxation is measured on a |
non-discounted basis at the average tax rates that would apply when the timing differences are expected to reverse, |
based on tax rates and laws that have been enacted by the balance sheet date. |
|
Operating leases |
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the |
lessor are charged to the profit and loss account as incurred. |
|
Dividends |
The company has a deficit of shareholder funds of £27,930 (2014: £24,178) by virtue of paying an unlawful |
dividend, the consequences of which could require that part of the dividend be repaid. |
STEWART ROBERTS HAIR STUDIO LIMITED (REGISTERED NUMBER: 04392297) |
|
NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 31 MARCH 2015 |
|
2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 April 2014 |
and 31 March 2015 |
|
AMORTISATION |
At 1 April 2014 |
|
Amortisation for year |
|
At 31 March 2015 |
|
NET BOOK VALUE |
|
At 31 March 2015 |
|
At 31 March 2014 |
|
|
3. | TANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 April 2014 |
and 31 March 2015 |
|
DEPRECIATION |
At 1 April 2014 |
|
Charge for year |
|
At 31 March 2015 |
|
NET BOOK VALUE |
At 31 March 2015 |
|
At 31 March 2014 |
|
|
4. | CALLED UP SHARE CAPITAL |
|
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2015 | 2014 |
value: | £ | £ |
|
Ordinary | £1 |
|
|
|
5. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
|
The following advances and credits to directors subsisted during the years ended 31 March 2015 and 31 March 2014: |
|
2015 | 2014 |
£ | £ |
|
Balance outstanding at start of year |
|
|
Amounts advanced |
|
|
Amounts repaid |
|
|
Balance outstanding at end of year |
|
|
STEWART ROBERTS HAIR STUDIO LIMITED (REGISTERED NUMBER: 04392297) |
|
NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 31 MARCH 2015 |
|
5. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued |
|
The loan is included within other debtors, has been provided interest free and is repayable on demand. |