Nash Legal Communications Ltd - Filleted accounts

Registered number

10776791

Nash Legal Communications Ltd

Unaudited Filleted Accounts

31 May 2018

Nash Legal Communications Ltd
Registered number:		10776791
Balance Sheet
as at 31 May 2018

Notes			2018
£
Current assets
Debtors	3	23,463
Cash at bank and in hand		35,852
		59,315

Creditors: amounts falling due within one year	4	(20,261)

Net current assets			39,054

Net assets			39,054

Capital and reserves
Called up share capital			100
Profit and loss account			38,954

Shareholder's funds			39,054

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 his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Nash
Director
Approved by the board on 9 January 2019

Nash Legal Communications Ltd
Notes to the Accounts
for the period from 18 May 2017 to 31 May 2018


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 rendering of services and 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.

	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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2018
Number

	Average number of persons employed by the company	1


3	Debtors	2018
£

	Trade debtors	23,363
	Other debtors	100
		23,463


4	Creditors: amounts falling due within one year	2018
£

	Trade creditors	108
	Taxation and social security costs	17,688
	Other creditors	2,465
		20,261


5	Controlling party

	The company is controlled by the director due to his sole shareholding.


6	Other information

	Nash Legal Communications Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	7 Chelford Grove
	Stoke Lodge
	BRISTOL
	South Glos
	BS34 6DD