IRIS Accounts Production v18.3.0.590 07153543 director 1.3.17 28.2.18 28.2.18 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure071535432017-02-28071535432018-02-28071535432017-03-012018-02-28071535432016-02-29071535432016-03-012017-02-28071535432017-02-2807153543ns15:EnglandWales2017-03-012018-02-2807153543ns14:PoundSterling2017-03-012018-02-2807153543ns10:Director12017-03-012018-02-2807153543ns10:PrivateLimitedCompanyLtd2017-03-012018-02-2807153543ns10:SmallEntities2017-03-012018-02-2807153543ns10:AuditExempt-NoAccountantsReport2017-03-012018-02-2807153543ns10:SmallCompaniesRegimeForDirectorsReport2017-03-012018-02-2807153543ns10:SmallCompaniesRegimeForAccounts2017-03-012018-02-2807153543ns10:AbridgedAccounts2017-03-012018-02-2807153543ns10:RegisteredOffice2017-03-012018-02-2807153543ns5:CurrentFinancialInstruments2018-02-2807153543ns5:CurrentFinancialInstruments2017-02-2807153543ns5:ShareCapital2018-02-2807153543ns5:ShareCapital2017-02-2807153543ns5:RetainedEarningsAccumulatedLosses2018-02-2807153543ns5:RetainedEarningsAccumulatedLosses2017-02-2807153543ns5:FurnitureFittings2017-03-012018-02-2807153543ns5:ComputerEquipment2017-03-012018-02-28


REGISTERED NUMBER: 07153543 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2018

FOR

BATH ENGLISH STUDY TOURS LTD

BATH ENGLISH STUDY TOURS LTD (REGISTERED NUMBER: 07153543)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 28 FEBRUARY 2018




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BATH ENGLISH STUDY TOURS LTD

COMPANY INFORMATION
for the year ended 28 FEBRUARY 2018







DIRECTOR: M W Appleton



REGISTERED OFFICE: 1 Chapel Row
BATH
BA1 1HN



REGISTERED NUMBER: 07153543 (England and Wales)



ACCOUNTANTS: Graham Barber Accountancy Limited
4 Beaufort West
Bath
BA1 6QB



BANKERS: HSBC Bank plc
45 Milsom Street
Bath
BA1 1DU

BATH ENGLISH STUDY TOURS LTD (REGISTERED NUMBER: 07153543)

ABRIDGED BALANCE SHEET
28 FEBRUARY 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,503 2,724

CURRENT ASSETS
Debtors 75,136 37,275
Cash at bank and in hand 154,369 106,416
229,505 143,691
CREDITORS
Amounts falling due within one year 113,200 63,957
NET CURRENT ASSETS 116,305 79,734
TOTAL ASSETS LESS CURRENT
LIABILITIES

120,808

82,458

PROVISIONS FOR LIABILITIES 855 517
NET ASSETS 119,953 81,941

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 119,933 81,921
SHAREHOLDERS' FUNDS 119,953 81,941

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2018 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.

BATH ENGLISH STUDY TOURS LTD (REGISTERED NUMBER: 07153543)

ABRIDGED BALANCE SHEET - continued
28 FEBRUARY 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 28 February 2018 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 13 November 2018 and were signed by:





M W Appleton - Director


BATH ENGLISH STUDY TOURS LTD (REGISTERED NUMBER: 07153543)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 28 FEBRUARY 2018

1. STATUTORY INFORMATION

Bath English Study Tours Ltd is a private company, limited by shares , registered in England and Wales. The
company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the
balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at
the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

BATH ENGLISH STUDY TOURS LTD (REGISTERED NUMBER: 07153543)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 28 FEBRUARY 2018

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2017 - 10 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2017 20,992
Additions 4,152
At 28 February 2018 25,144
DEPRECIATION
At 1 March 2017 18,268
Charge for year 2,373
At 28 February 2018 20,641
NET BOOK VALUE
At 28 February 2018 4,503
At 28 February 2017 2,724

5. OTHER FINANCIAL COMMITMENTS

The company had outstanding commitments in respect on non-cancellable operating leases of £399,000 at 28
February 2018. Outstanding pension contributions were £202 (2017 - £111).