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REGISTERED NUMBER: 07780518 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2018

for

Beverley Merrell Limited

Beverley Merrell Limited (Registered number: 07780518)






Contents of the Financial Statements
for the Year Ended 31 March 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beverley Merrell Limited

Company Information
for the Year Ended 31 March 2018







DIRECTOR: Mrs B Merrell





REGISTERED OFFICE: 5 Grove Court
Grove Park
Enderby
Leicester
Leicestershire
LE19 1SA





REGISTERED NUMBER: 07780518 (England and Wales)





ACCOUNTANTS: Charnwood Accountants & Business Advisors LLP
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ

Beverley Merrell Limited (Registered number: 07780518)

Balance Sheet
31 March 2018

31.3.18 31.3.17
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 12,400

CURRENT ASSETS
Debtors 5 64,232 49,625
Cash at bank 10,464 9,356
74,696 58,981
CREDITORS
Amounts falling due within one year 6 38,988 54,893
NET CURRENT ASSETS 35,708 4,088
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,708

16,488

CREDITORS
Amounts falling due after more than one
year

7

-

10,000
NET ASSETS 35,708 6,488

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 35,707 6,487
SHAREHOLDERS' FUNDS 35,708 6,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Beverley Merrell Limited (Registered number: 07780518)

Balance Sheet - continued
31 March 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.

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

The financial statements were approved by the director on 2 November 2018 and were signed by:





Mrs B Merrell - Director


Beverley Merrell Limited (Registered number: 07780518)

Notes to the Financial Statements
for the Year Ended 31 March 2018

1. STATUTORY INFORMATION

Beverley Merrell Limited 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.

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 sales of goods and services and profit share from an interest in a partnership.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2017 - 1 ).

Beverley Merrell Limited (Registered number: 07780518)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2018

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2017
and 31 March 2018 62,000
AMORTISATION
At 1 April 2017 49,600
Charge for year 12,400
At 31 March 2018 62,000
NET BOOK VALUE
At 31 March 2018 -
At 31 March 2017 12,400

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.18 31.3.17
£    £   
Other debtors 64,232 49,625

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.18 31.3.17
£    £   
Taxation and social security 15,040 14,603
Other creditors 23,948 40,290
38,988 54,893

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.18 31.3.17
£    £   
Other creditors - 10,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.18 31.3.17
value: £    £   
1 Ordinary £1 1 1

9. RELATED PARTY DISCLOSURES

During the year the company received a profit share of £105,420 (2017: £96,256) from BHW Commercial
Solicitors. The balance owed to Beverley Merrell Limited at the year end was £64,232 (2017: £49,625).

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs B Merrell.