REGISTERED NUMBER: 07530722 (England and Wales)

Abbreviated Unaudited Accounts for the Year Ended 30 April 2014

for

Eau Yes Filters Ltd

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

S L Davies

REGISTERED OFFICE:

Deptford Field Dairy

Wylye

Wiltshire

BA12 0QL

REGISTERED NUMBER:

07530722 (England and Wales)

ACCOUNTANTS:

Alan Chappell & Co Limited

Financial Accountants & Tax Advisors

5 Wilson & Kennard Yard

Market Place

Warminster

Wiltshire

BA12 9AN

FIXED ASSETS

Tangible assets

2

882

1,103

CURRENT ASSETS

Stocks

5,727

6,360

Debtors

1,097

1,419

Cash at bank

2,761

1,030

9,585

8,809

CREDITORS

Amounts falling due within one year

54,751

36,895

NET CURRENT LIABILITIES

(45,166

)

(28,086

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(44,284

)

(26,983

)

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

(44,384

)

(27,083

)

SHAREHOLDERS' FUNDS

(44,284

)

(26,983

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2014 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 30 January 2015 and were signed by:

S L Davies - Director

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 April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

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 etc

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

Going concern

After making enquiries the director has formed a judgement at the time of confirming the financial statements that

there is a reasonable expectation that the company has adequate resources to continue in operation for the

foreseeable future.

For this reason the director continues to adopt the going concern basis in preparing the financial statements.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 May 2013

and 30 April 2014

1,499

DEPRECIATION

At 1 May 2013

396

Charge for year

221

At 30 April 2014

617

NET BOOK VALUE

At 30 April 2014

882

At 30 April 2013

1,103

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.14

30.4.13

value:

£

£

100

Ordinary

1

100

100