Phoenix Fire Products Limited. Year Ended 30 November Directors Report and Unaudited Financial Statements
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1 Company Registration Number: Phoenix Fire Products Limited Year Ended 30 November 2013 Directors Report and Unaudited Financial Statements This is a set of example micro-entity accounts, taking account of the requirements set out in Statutory Instrument 2013, No. 3008, which has effect in respect of financial years ending on or after 30 September Only the balance sheet (with integrated notes) is required to be filed at Companies House.
2 Year ended 30 November 2013 Contents Page Directors Report 1 Accountants Report [not reproduced] Profit and Loss Account 2 Balance Sheet and notes to the Financial Statements 3-4
3 Year ended 30 November 2013 Directors Report Directors The directors who served throughout the year and to the date of this report unless otherwise stated are noted below: M J Williams A M Potter H Potter Small Company Provisions This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act Signed by order of the directors on 5 th January M.J. Williams M J Williams Director 1
4 Year ended 30 November 2013 Profit and Loss Account Turnover 597, ,243 Other income 2,134 - Cost of raw materials and consumables (385,674) (306,749) Staff costs (132,000) (127,000) Depreciation and other amounts written off assets (7,500) (3,500) Other charges (34,677) (42,986) Tax (8,000) (27,402) Profit 31, ,606 2
5 Balance Sheet as at 30 November 2013 Company number: Called up share capital not paid 1 1 Fixed assets 64,986 30,250 Current assets 106, ,980 Prepayments and accrued income 18,500 18,080 Creditors: amounts falling due within one year (77,699) (87,482) Net current assets /(liabilities) 47,651 65,578 Total assets less current liabilities 112,638 95,829 Creditors: amounts falling due after more than one year (27,623) (29,424) Provisions for liabilities (8,560) (5,946) Accruals and deferred income (19,436) (35,355) Net assets 57,019 25,104 (NB: Net assets is not required to be disclosed) Capital and Reserves 57,019 25,104 Notes to the financial statements 1. Directors benefits: advances, credits and guarantees During the year, the company advanced an unsecured loan of 10,000 to H Potter, a director of the company. The loan is interest free and has no fixed date for repayment. 3,000 was repaid during the year, with the residual 7,000 outstanding at the year end and included in Current assets. 2. Guarantees and other financial commitments Bank loans of 25,000, included in creditors: amounts falling due after more than one year, are secured. The company is involved in a legal dispute regarding a potential infringement of a patent held by a competitor. Legal advice has confirmed that any settlement will be capped at 23,000. As there is no certainty that any settlement will be required, no provision has been recognised. 3
6 Balance Sheet as at 30 November 2013 (Continued) For the year ended 30 November 2013, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors responsibilities: The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. These financial statements were approved by the directors and authorised for issue on 5 th January 2014 and were signed on their behalf by: A M Potter A M Potter Director Comment from HAT: For small company accounts, there is an option for the 3 items highlighted above to be included within other categories (Other debtors or Other creditors), rather than being disclosed on the face of the balance sheet. The micro-entity regulations do not include this option. However, it is likely that these items will be included within Current assets or Current liabilities on the grounds that disclosures for microentities are a reduced version of the disclosure made by small companies. Ultimately the disclosure will be driven by the formats produced by your software. 4
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