LETCHWORTH GARDEN CITY BUSINESS IMPROVEMENT DISTRICT LIMITED REPORT OF THE DIRECTORS AND UNAUDITED FINANCIAL STATEMENTS

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1 REGISTERED NUMBER: (England and Wales) LETCHWORTH GARDEN CITY BUSINESS IMPROVEMENT DISTRICT LIMITED REPORT OF THE DIRECTORS AND UNAUDITED FINANCIAL STATEMENTS

2 CONTENTS OF THE FINANCIAL STATEMENTS Page Company Information 1 Report of the Directors 2 Income and Expenditure Account 3 Balance Sheet 4 Notes to the Financial Statements 6 Chartered Accountants' Report 9 Detailed Income and Expenditure Account 10

3 BUSINESS IMPROVEMENT DISTRICT LIMITED COMPANY INFORMATION DIRECTORS: Ms M Davison Mr C M Gerard Mr G Taylor REGISTERED OFFICE: 16 The Arcade Letchworth Garden City Hertfordshire SG6 3ES REGISTERED NUMBER: (England and Wales) ACCOUNTANTS: Keens Shay Keens Limited 5 Gernon Walk Letchworth Garden City Hertfordshire SG6 3HW Page 1

4 REPORT OF THE DIRECTORS The directors present their report with the financial statements of the company for the year ended 31st March DIRECTORS Mr C M Gerard has held office during the whole of the period from 1st April 2015 to the date of this report. Other changes in directors holding office are as follows: Ms M Davison - appointed 1st June 2015 Mr G Taylor - appointed 1st June 2015 This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. ON BEHALF OF THE BOARD:... Mr C M Gerard - Director Date:... Page 2

5 INCOME AND EXPENDITURE ACCOUNT Period Year Ended to Notes TURNOVER 153, ,999 Administrative expenses 132, ,498 21,184 42,501 Other operating income OPERATING SURPLUS 2 22,176 42,876 Interest receivable and similar income SURPLUS ON ORDINARY ACTIVITIES BEFORE TAXATION 22,337 42,964 Tax on surplus on ordinary activities SURPLUS FOR THE FINANCIAL YEAR 22,287 42,964 Retained surplus brought forward 42,964 - RETAINED SURPLUS CARRIED FORWARD 65,251 42,964 The notes on pages 6 to 8 form part of these financial statements Page 3

6 BALANCE SHEET 31ST MARCH Notes FIXED ASSETS Tangible assets 4 1,199 1,599 CURRENT ASSETS Debtors 5 6,860 21,600 Cash at bank and in hand 76,613 26,068 83,473 47,668 CREDITORS Amounts falling due within one year 6 19,421 6,303 NET CURRENT ASSETS 64,052 41,365 TOTAL ASSETS LESS CURRENT LIABILITIES 65,251 42,964 RESERVES Income and expenditure account 65,251 42,964 65,251 42,964 The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2016 in accordance with Section 476 of the Companies Act 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 surplus or deficit 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 notes on pages 6 to 8 form part of these financial statements Page 4

7 BALANCE SHEET - continued 31ST MARCH 2016 The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015). The financial statements were approved by the Board of Directors on... and were signed on its behalf by:... Mr C M Gerard - Director The notes on pages 6 to 8 form part of these financial statements Page 5

8 NOTES TO THE FINANCIAL STATEMENTS 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 Income represents amounts receivable from a levy on the business rates within the Letchworth Garden City business improvement district, together with subsidies from the Letchworth Garden City Heritage Foundation and other sundry donations. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery Fixtures and fittings - 25% on reducing balance - 25% on reducing balance Hire purchase and leasing commitments Rentals paid under operating leases are charged to the income and expenditure account on a straight line basis over the period of the lease. 2. OPERATING SURPLUS The operating surplus is stated after charging: Period Year Ended to Depreciation - owned assets Directors' remuneration - - Page 6

9 NOTES TO THE FINANCIAL STATEMENTS - continued 3. TAXATION Analysis of the tax charge The tax charge on the surplus on ordinary activities for the year was as follows: Period to Year Ended Current tax: UK corporation tax 50 - Tax on surplus on ordinary activities 50 - The company is a non-profit making concern, and corporation tax arises solely on gross bank interest received. 4. TANGIBLE FIXED ASSETS Fixtures Plant and and machinery fittings Totals COST At 1st April 2015 and 31st March , ,132 DEPRECIATION At 1st April Charge for year At 31st March NET BOOK VALUE At 31st March , ,199 At 31st March , , DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors - 21,600 Other debtors 6,860-6,860 21,600 Page 7

10 NOTES TO THE FINANCIAL STATEMENTS - continued 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors 8,000 2,029 Taxation and social security 8,884 4,274 Other creditors 2,537-19,421 6, LIMITED BY GUARANTEE The company is limited by guarantee and does not have a share capital. The liability of the members is limited to 1 per member. Page 8

11 BUSINESS IMPROVEMENT DISTRICT LIMITED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31ST MARCH 2016 Period from Year to 19 March 2014 to 31 March March 2015 Income BID Levy 123, ,999 Letchworth Town Centre 30,000 18,000 Other income , ,374 Events and promotional activities Event cost 27,397 35,152 Advertising 23,952 16,110 51,349 51,262 Staff costs Wages and salaries 34,711 32,960 Employers NIC 1,386 1,359 Recruitment costs Subcontracted labour 4,740 3,529 40,837 38,098 Premises costs Rent and rates 6,158 4,507 Insurance 1,486 1,940 Light and heat Repairs and renewals 1,899 1,127 10,243 7,723 Administration expenses Governance Health and safety Printing, stationery and postage 2,099 2,398 Telephone 1, Computer expenses 5,141 1,251 Travelling expenses Accountancy 1,185 - Legal and professional fees 1,758 6,750 Consultancy fees 15,571 - Bank charges Sundry expenses 1, Subscriptions Carried forward 29,320 51,896 12,882 56,291 This page does not form part of the statutory financial statements Page 10

12 BUSINESS IMPROVEMENT DISTRICT LIMITED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31ST MARCH 2016 Period from Year to 19 March 2014 to 31 March March 2015 Brought forward 29,320 51,896 12,882 56,291 Administration expenses (continued) Depreciation on equipment Depreciation on fixtures and fittings ,720 13,415 Operating surplus 22,176 42,876 Other interest receivable and similar income Bank interest received Net operating surplus 22,337 42,964 This page does not form part of the statutory financial statements Page 11

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