Registered number
07547189
Clever Hans Communications Limited
Report and unaudited Financial Statements
31 March 2018
Clever Hans Communications Limited
Registered number: 07547189
Balance sheet
as at 31 March 2018
Notes 2018 2017
£ £
Fixed assets
Tangible assets 4 755 1,364
Current assets
Debtors 5 16,765 9,200
Cash at bank and in hand 8,939 1,666
25,704 10,866
Creditors: amounts falling due within one year 6 (25,865) (11,972)
Net current liabilities (161) (1,106)
Net assets 594 258
Capital and reserves
Called up share capital 1 1
Profit and loss account 593 257
Shareholder's funds 594 258
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and the option not to file the profit and loss account has been taken, under s444.
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of unaudited financial statements.
………………………………
Ms J E Gardiner
Director
Approved by the board on 13 November 2018
Clever Hans Communications Limited
Notes to the unaudited financial statements
for the year ended 31 March 2018
1 General Information
Clever Hans Communications Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is : Hikenield House, East Anton Court, Icknield Way, Andover, SP10 5RG.
2 Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 102 Section 1A "Small Entities". "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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixture, fittings and equipment 25% straight line
Computer equipment 25% straight line
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
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.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.
Current and deferred tax assets and liabilities are not discounted.
3 Average number of employees during the year
The average number of employees, including directors, during the year was as follows:
2018 2017
Number Number
Number of employees 1 1
4 Tangible fixed assets
Fixture, fittings and equipment Computer equipment Total
£ £ £
Cost
At 1 April 2017 2,640 2,437 5,077
At 31 March 2018 2,640 2,437 5,077
Depreciation
At 1 April 2017 2,640 1,073 3,713
Charge for the year - 609 609
At 31 March 2018 2,640 1,682 4,322
Net book value
At 31 March 2018 - 755 755
At 31 March 2017 - 1,364 1,364
5 Debtors 2018 2017
£ £
Trade debtors 14,040 -
Director's loan account 2,725 9,095
Prepayments and accrued income - 105
16,765 9,200
6 Creditors: amounts falling due within one year 2018 2017
£ £
Other taxes and social security costs 25,865 11,972
7 Related party transactions
2018 2017
£ £
Other transactions:
Interest free loans made to the Company by the Director 2,725 9,095
Clever Hans Communications Limited 07547189 false 2017-04-01 2018-03-31 2018-03-31 VT Final Accounts July 2018 Ms J E Gardiner No description of principal activity 07547189 2016-04-01 2017-03-31 07547189 core:WithinOneYear 2017-03-31 07547189 core:ShareCapital 2017-03-31 07547189 core:RetainedEarningsAccumulatedLosses 2017-03-31 07547189 2017-04-01 2018-03-31 07547189 bus:EntityNoLongerTradingButTradedInPast 2017-04-01 2018-03-31 07547189 bus:PrivateLimitedCompanyLtd 2017-04-01 2018-03-31 07547189 bus:AuditExemptWithAccountantsReport 2017-04-01 2018-03-31 07547189 bus:Director40 2017-04-01 2018-03-31 07547189 countries:England 2017-04-01 2018-03-31 07547189 1 2017-04-01 2018-03-31 07547189 core:LandBuildings 2017-04-01 2018-03-31 07547189 core:PlantMachinery 2017-04-01 2018-03-31 07547189 bus:FRS102 2017-04-01 2018-03-31 07547189 bus:FullAccounts 2017-04-01 2018-03-31 07547189 2018-03-31 07547189 core:WithinOneYear 2018-03-31 07547189 core:ShareCapital 2018-03-31 07547189 core:RetainedEarningsAccumulatedLosses 2018-03-31 07547189 core:LandBuildings 2018-03-31 07547189 core:PlantMachinery 2018-03-31 07547189 2017-03-31 07547189 core:LandBuildings 2017-03-31 07547189 core:PlantMachinery 2017-03-31 iso4217:GBP xbrli:pure