Personal Financial Statements - A Glossary of Useful Accounting Terminology

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Transcription:

SNC VALLEIRY ROUTE DE BLOUX Athena 1 Site d'achamps 74160 ARCHAMPS APE: 4110A Company Registration No: 50337265800024 ANNUAL ACCOUNTS Period from 01/04/2014 to 31/03/2015

Balance sheet EUR Gross Amortisements Depreciations 31/03/2015 31/03/2014 ASSETS Intangible assets Tangible assets Long-term investments FIXED ASSETS Stocks Accounts Receivable Other accounts receivable 741 741 737 Various CURRENT ASSETS 741 741 737 ADJUSTMENT ACCOUNTS TOTAL ASSETS 741 741 737 Page 1

Balance sheet EUR 31/03/2015 31/03/2014 LIABILITIES & SHAREHOLDERS' EQUITY Corporate or individual capital 1 000 1 000 Net income for the period -2 022-3 740 TOTAL EQUITY -1 022-2 740 TOTAL PROVISIONS FOR RISKS AND EXPENSES Bank borrowings Other accounts payables related parties 1 451 3 477 Trade payables and related accounts 312 Tax and employee-related liabilities Other liabilities TOTAL LIABILITIES 1 763 3 477 TOTAL LIABILITIES & SHAREHOLDERS' EQUITY 741 737 Page 2

Balance sheet INR Gross Amortisements Depreciations 31/03/2015 31/03/2014 ASSETS Intangible assets Tangible assets Long-term investments FIXED ASSETS Stocks Accounts Receivable Other accounts receivable 50 099 50 099 60 810 Various Cash and cash equivalents UNFIXED ASSETS 50 099 50 099 60 810 ADJUSTMENT ACCOUNTS TOTAL ASSETS 50 099 50 099 60 810 Page 2

Balance sheet INR 31/03/2015 31/03/2014 LIABILITIES & SHAREHOLDERS' EQUITY Corporate or individual capital 67 610 82 510 Net income for the period -136 707-308 587 TOTAL EQUITY -69 097-226 077 TOTAL PROVISIONS FOR RISKS AND EXPENSES Bank borrowings Other accounts payables related parties 98 102 286 887 Trade payables and related accounts 21 094 Tax and employee-related liabilities Other liabilities TOTAL LIABILITIES 119 196 286 887 TOTAL LIABILITIES & SHAREHOLDERS' EQUITY 50 099 60 810 Page 3

Income statement EUR From 01/04/14 to 31/03/15 12 months % From 01/01/13 to 31/03/14 15 months % INCOME Other income 0 1 323 Total 0 1 323 CONSUMPTION OF BOUGHT-IN GDS & MAT Other purchases and external charges 1 932 5 062 Total 1 932 5 062 MARGIN ON BOUGHT-IN GDS & MAT -1 932-3 740 CHARGES Duties, taxes and similar charges 90 Total 90 NET OPERATING INCOME -2 022-3 740 Net financial income OPERATING INCOME -2 022-2 890 Exceptional income NET INCOME FOR THE PERIOD -2 022-3 740 Page 4

Income statement INR From 01/04/14 to 31/03/15 12 months % From 01/01/13 to 31/03/14 15 months % INCOME Other income 0 109 161 Total 0 109 161 CONSUMPTION OF BOUGHT-IN GDS & MAT Other purchases and external charges 130 623 417 748 Total 130 623 417 748 MARGIN ON BOUGHT-IN GDS & MAT -130 623-308 587 CHARGES Duties, taxes and similar charges 6 085 Total 6 085 NET OPERATING INCOME -136 707-308 587 Net financial income OPERATING INCOME -136 707-308 587 Exceptional income NET INCOME FOR THE PERIOD -136 707-308 587 Page 5

Accounting rules and methods VALLEIRY ROUTE DE BLOUX Notes to the balance sheet of the period ended on 31/03/2015 of which the total is 741 Euro and to the income statement of the period, presented in list form, showing a loss of 2 022 Euro. The period has duration of 12 months; covering the period from 01/04/2014 to 31/03/2015. The notes of the tables hereafter make up an integral part of the annual accounts. These annual accounts were decided on 09/04/2015 by the company directors. General rules The annual accounts of the period 31/03/2015 were established according to the norms defined by the general accounting plan approved by ministerial decision on 22nd June 1999, law no 83-353 of 30th April 1983 and decree 83-1020 of 29th November 1983, and conforming to the provisions of accounting rulings 2000-06 and 2003-07 on liabilities, 2002-10 on amortisation and depreciation of assets and 2004-06 on the definition, accounting and evaluation of assets. General accounting standards were applied in respect of the prudence principle, and in accordance with the following basic assumptions: - going concern, - consistency from one period to another - - independence of the period, and in conformity with the general rules for drawing up and presenting annual reports. The basic method used for assessing registered accounting items is the historical cost convention. Only the significant information is expressed. Accounts receivable The accounts receivable are valued at their nominal value. A provision for depreciation is made when the carrying value is inferior to the accounting value. Page 6

Notes to the balance sheet Intangible assets Statement of accounts receivable Total accounts receivable at the end of the period are 741 Euro and classification by expiry deadline is as follows: Gross amount Expires in less than a year Expires in more than a year ASSETS Accounts receivable of fixed assets: Accounts receivable attached to consolidated controlling interests Loans Other Accounts receivable of intangible assets: Client accounts receivable and Related accounts Other 741 741 Subscribed capital called up, unpaid Pre-payments Total 741 741 Loans granted over the period Loans recuperated over the period Equity Composition of the Corporate Capital Corporate capital of an amount of 1 000.00 Euro broken down into 1 000 securities of a nominal value of 1.00 Euro. Page 7

Notes to the balance sheet Liabilities Statement of liabilities Total liabilities at the end of the period are 1 763 Euro and classification by expiry deadline is as follows: Gross amount Expires in less Expires in Expires in than a year more than a more than 5 year years ASSETS Convertible bonds Other loans Loans and liabilities with banks of - maximum 1 year from origin - more than 1 year from origin Other borrowings and financial debts Trade payables and related accounts Tax and employee related liabilitieis Liabilities o fixed assets and related accounts Other accounts payables related parties Trade payables and related accounts Other liabilities Prepaid income 1 451 312 1 451 312 Total 1 763 1 763 Borrowings subscribed during the period Borrowings reimbursed over the period of which: towards partners Page 8