Company registration number: ROI FRS 105 Demo Client UNAUDITED FINANCIAL STATEMENTS for the year ended 31 January 2018
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1 Company rgistration numbr: UNAUDITED FINANCIAL STATEMENTS for th yar ndd 31 January 2018
2 Unauditd Financial Statmnts CONTENTS PAGE Dirctors and Othr Information 1 Dirctor s Rport 2 Accountant s Rport 3 Profit and Loss Account 4 Balanc Sht 5-6 Nots to th Financial Statmnts 7-8
3 Dirctors and Othr Information Dirctor Mrs Shryl Colman Company scrtary Mr Kn Colman Accountant Complianc srvics Limitd Chartrd Accountants Th Quarry Lifford Dongal Irland 1
4 Dirctor s Rport Th dirctor prsnts th rport and th unauditd financial statmnts of th company for th yar ndd 31 January Th company has bn dormant as dfind in sction 365 of th Companis Act 2014 throughout th yar and comparativ yar. It is anticipatd that th company will rmain dormant for th forsabl futur. DIRECTORS Th dirctor who srvd th company during th yar was as follows: Mrs Shryl Colman ACCOUNTING RECORDS Th masurs takn by th dirctor to scur complianc with th rquirmnts of sctions 281 to 285 of th Companis Act 2014 with rgard to th kping of accounting rcords ar th implmntation of ncssary policis and procdurs for rcording transactions, th mploymnt of comptnt accounting prsonnl with appropriat xprtis and th provision of adquat rsourcs to th financial function. DIVIDENDS During th yar th dirctor has not paid any intrim dividnds or rcommndd paymnt of a final dividnd. DIRECTOR AND SECRETARY AND THEIR INTERESTS Th dirctor and th scrtary who srvd at 31 January 2018, had no intrsts in shars in, or dbnturs of, th company. This rport was approvd by th board of dirctors on 8 August 2018 and signd on bhalf of th board by: Mrs Shryl Colman Dirctor 2
5 Chartrd accountant s rport to th board of dirctors on th unauditd statutory financial statmnts of In accordanc with th ngagmnt lttr datd 16 August 2017, and in ordr to assist you to fulfil your dutis undr th Companis Act 2014, I hav compild th financial statmnts of th company which compris th profit and loss account, balanc sht and rlatd nots from th accounting rcords and information and xplanations you hav givn to m. This rport is mad to th Company s Board of Dirctors, as a body, in accordanc with th trms of our ngagmnt. My work has bn undrtakn so that I might compil th financial statmnts that I hav bn ngagd to compil, rport to th Company s Board of Dirctors that I hav don so, and stat thos mattrs that I hav agrd to stat to thm in this rport and for no othr purpos. To th fullst xtnt prmittd by law, I do not accpt or assum rsponsibility to anyon othr than th Company and th Company s Board of Dirctors, as a body, for my work, or for this rport. I hav carrid out this ngagmnt in accordanc with guidanc issud by th Institut of Chartrd Accountants in Irland and hav complid with th Cod of Ethics for Mmbrs publishd by th Institut rlating to mmbrs undrtaking th compilation of financial statmnts. You hav acknowldgd on th balanc sht for th yar ndd 31 January 2018 your duty undr th Companis Act 2014 to nsur that th company has kpt adquat accounting rcords and prpard financial statmnts which giv a tru and fair viw of th assts, liabilitis and financial position of th company at th nd of its yar and of its profit or loss for that yar, and othrwis comply with th provisions of th Companis Act 2014 rlating to financial statmnts so far as thy ar applicabl to th company. You considr that th company is xmpt from th statutory rquirmnt for an audit for th yar. I hav not bn instructd to carry out an audit of th financial statmnts. For this rason, I hav not vrifid th accuracy or compltnss of th accounting rcords or information and xplanations you hav givn to m and I do not, thrfor, xprss any opinion on th financial statmnts. Complianc srvics Limitd Chartrd Accountants Th Quarry Lifford Dongal Irland Dat: 8 August
6 Profit and Loss Account Valu adjustmnts and othr amounts writtn off assts (180) (200) Othr xpnss (75) (150) Loss (255) (350) No significant accounting transactions as dfind by sction 365 of th Companis Act 2014 occurrd in th currnt yar or comparativ yar. 4
7 Balanc Sht 31 January Fixd assts 1,620 1,800 Currnt assts Nt currnt assts Total assts lss currnt liabilitis 1,826 1,848 Capital and rsrvs 1,826 1,848 I, as dirctor of stat that: (a) th company is availing itslf of th xmption providd for by Chaptr 16 of Part 6 of th Companis Act 2014; (b) th company is availing itslf of th xmption on th grounds that sction 365(2) of th Companis Act 2014 is complid with; and (c) I acknowldg th obligations of th company undr th Companis Act 2014, to kp adquat accounting rcords and prpar financial statmnts which giv a tru and fair viw of th assts, liabilitis and financial position of th company at th nd of its financial yar and of its profit or loss for such a yar and to othrwis comply with th provisions of Companis Act 2014 rlating to financial statmnts so far as thy ar applicabl to th company. (d) I hrby crtify that I hav rlid on th spcific xmption containd in sction 365 Companis Act 2014 on th grounds that th company is ntitld to th bnfits of that xmption as a dormant company. Ths financial statmnts hav bn prpard in accordanc with th micro companis rgim. 5
8 Balanc Sht (continud) 31 January 2018 Ths financial statmnts wr approvd by th board of dirctors and authorisd for issu on 8 August 2018, and ar signd on bhalf of th board by: Mrs Shryl Colman Dirctor Company rgistration numbr:
9 Nots to th Financial Statmnts 1 Gnral information 2 Statmnt of complianc Ths financial statmnts hav bn prpard in complianc with FRS 105, Th Financial Rporting Standard applicabl to th Micro-ntitis rgim. 3 Accounting policis BASIS OF PREPARATION Th financial statmnts hav bn prpard undr th historical cost basis. Th financial statmnts ar prpard in uro, which is th functional currncy of th company. PROFIT AND LOSS ACCOUNT Th company is dormant as dfind in sction 365 of th Companis Act Th company incurrd no significant transactions during th currnt yar or comparativ yar. TANGIBLE ASSETS Tangibl assts ar initially masurd at cost, and ar subsquntly masurd at cost lss any accumulatd dprciation and accumulatd impairmnt losss. Dprciation is calculatd so as to writ off th cost of an asst, lss its stimatd rsidual valu, ovr th usful conomic lif of that asst as follows: Offic quipmnt 10% straight lin IMPAIRMENT A rviw for indicators of impairmnt is carrid out at ach rporting dat, with th rcovrabl amount bing stimatd whr such indicators xist. Whr th carrying valu xcds th rcovrabl amount, th asst is impaird accordingly. Prior impairmnts ar also rviwd for possibl rvrsal at ach rporting dat. STOCKS Stocks ar masurd at th lowr of cost and stimatd slling pric lss costs to complt and sll. Cost includs all costs of purchas, costs of convrsion and othr costs incurrd in bringing th stocks to thir prsnt location and condition. FINANCIAL INSTRUMENTS A financial asst or a financial liability is rcognisd only whn th ntity bcoms a party to th contractual provisions of th instrumnt. Financial instrumnts ar initially rcognisd at cost, which is th transaction pric. 7
10 Nots to th Financial Statmnts (continud) Invstmnts in shars, subsidiaris or participating intrsts ar subsquntly masurd at cost lss impairmnt. Drivativs ar subsquntly masurd at th cost plus any transaction costs not immdiatly rcognisd in profit or loss lss any impairmnt losss rcognisd to dat. This is allocatd to profit or loss ovr th trm of th contract on a straight-lin basis, unlss anothr systmatic basis of allocation is mor appropriat. Othr financial instrumnts ar subsquntly masurd at th cost plus any transaction costs not immdiatly rcognisd in profit or loss, plus accumulatd intrst incom or xpns rcognisd to dat, lss all rpaymnts of principal or intrst to dat, lss impairmnt. Financial assts ar rviwd for objctiv vidnc of impairmnt at th nd of ach rporting dat. If thr is objctiv vidnc of impairmnt, an impairmnt loss is rcognisd in profit or loss immdiatly. Any rvrsals of impairmnt ar rcognisd in profit or loss immdiatly. 4 Appropriation of profit and loss account At start of yar 1,081 2,098 Loss for th financial yar (255) (350) At nd of yar 826 1,748 8
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