1 February 2016 false No description of principal activity Taxfiler 2017.15.Web 7075574business:PrivateLimitedCompanyLtd2016-02-012017-01-29 70755742016-01-31 70755742016-02-012017-01-29 7075574business:AuditExempt-NoAccountantsReport2016-02-012017-01-29 7075574business:FullAccounts2016-02-012017-01-29 70755742017-01-29 7075574business:Director12016-02-012017-01-29 7075574business:Director22016-02-012017-01-29 7075574business:RegisteredOffice2016-02-012017-01-29 70755742016-01-31 7075574core:WithinOneYear2017-01-29 7075574core:WithinOneYear2016-01-31 7075574core:ShareCapital2017-01-29 7075574core:ShareCapital2016-01-31 7075574core:RetainedEarningsAccumulatedLosses2017-01-29 7075574core:RetainedEarningsAccumulatedLosses2016-01-31 7075574business:SmallEntities2016-02-012017-01-29 7075574countries:EnglandWales2016-02-012017-01-29 7075574core:PlantMachinery2016-02-012017-01-29 7075574core:Goodwill2016-01-31 7075574core:Goodwill2017-01-29 7075574core:Goodwill2016-02-012017-01-29 7075574core:PlantMachinery2016-01-31 7075574core:PlantMachinery2017-01-29 7075574business:OrdinaryShareClass12016-02-012017-01-29 7075574business:OrdinaryShareClass12015-01-262016-01-31 70755742015-01-262016-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 7075574 (England and Wales)
A C & D A Tunesi Limited Unaudited accounts for the period from 1 February 2016 to 29 January 2017
A C & D A Tunesi Limited Unaudited accounts Contents
Page
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A C & D A Tunesi Limited Company Information for the period from 1 February 2016 to 29 January 2017
Directors
Debbie Tunesi Adam Tunesi
Company Number
7075574 (England and Wales)
Registered Office
197 CARDEN AVENUE BRIGHTON EAST SUSSEX BN1 8LE
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A C & D A Tunesi Limited Statement of financial position as at 29 January 2017
2017 
2016 
Notes
£ 
£ 
Fixed assets
Intangible assets
260,500 
293,000 
Current assets
Inventories
3,076 
3,931 
Debtors
6,573 
6,596 
Cash at bank and in hand
31,790 
27,814 
41,439 
38,341 
Creditors: amounts falling due within one year
(208,417)
(256,555)
Net current liabilities
(166,978)
(218,214)
Net assets
93,522 
74,786 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
93,502 
74,766 
Shareholders' funds
93,522 
74,786 
For the period ending 29 January 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 15 June 2017.
Debbie Tunesi Director Company Registration No. 7075574
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A C & D A Tunesi Limited Notes to the Accounts for the period from 1 February 2016 to 29 January 2017
1
Statutory information
A C & D A Tunesi Limited is a private company, limited by shares, registered in England and Wales, registration number 7075574. The registered office and principal place of business is 197 CARDEN AVENUE, BRIGHTON, EAST SUSSEX, BN1 8LE.
2
Accounting policies
Accounting convention
These financial statements are the first financial statements that comply with FRS 102 Section 1A. The date of transition is 26 January 2015. The transition to FRS 102 Section 1A has not resulted in any changes in accounting policies to those used previously.
Revenue
Revenue, described as turnover, is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services.
Intangible assets
Goodwill is amortised on a straight line basis over its estimated useful economic life of 15 years based on the strong local longstanding franchisor brand.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets evenly over their estimated useful lives:
Plant & machinery
25%
Stocks
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes any expenditure incurred in bringing the stock to its present location and condition. A "first in first out" basis is used. Borrowing costs are not capitalised. Where consignment stock is in substance an asset of the company, it is recognised as such on the balance sheet.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2016
488,000 
At 29 January 2017
488,000 
Amortisation
At 1 February 2016
195,000 
Charge for the period
32,500 
At 29 January 2017
227,500 
Net book value
At 29 January 2017
260,500 
At 31 January 2016
293,000 
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A C & D A Tunesi Limited Notes to the Accounts for the period from 1 February 2016 to 29 January 2017
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2016
2,739 
At 29 January 2017
2,739 
Depreciation
At 1 February 2016
2,739 
At 29 January 2017
2,739 
Net book value
At 29 January 2017
- 
5
Inventories
2017 
2016 
£ 
£ 
Raw materials
3,076 
3,931 
3,076 
3,931 
6
Debtors
2017 
2016 
£ 
£ 
Trade debtors
6,573 
6,596 
7
Creditors: amounts falling due within one year
2017 
2016 
£ 
£ 
Trade creditors
4,237 
3,752 
Other taxes and social security costs
50,926 
55,186 
Other creditors
1,300 
1,300 
Loans from directors
151,954 
196,317 
208,417 
256,555 
8
Share capital
2017 
2016 
£ 
£ 
Allotted, called up and fully paid:
20 Ordinary shares of £1 each
20 
20 
9
Transactions with related parties
The following material transactions with directors and shareholders have not been conducted under normal market conditions: The loan from the directors for £151,954 is repayable on demand and interest is not being charged to the company.
10
Average number of employees
During the period the average number of employees was 24 (2016: 24).
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