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BEHO-UG (haftungsbeschränkt)

Münster

Jahresabschluss zum Geschäftsjahr vom 01.05.2011 bis zum 31.12.2011

Bilanz

Aktiva
	31.12.2011 EUR
A. Anlagevermögen	288,00
I. Sachanlagen	288,00
B. Umlaufvermögen	10.953,16
I. Vorräte	4.362,94
II. Forderungen und sonstige Vermögensgegenstände	4.909,63
III. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks	1.680,59
C. nicht durch Eigenkapital gedeckter Fehlbetrag	15.513,14
Bilanzsumme, Summe Aktiva	26.754,30

Passiva
	31.12.2011 EUR
A. Eigenkapital	0,00
I. gezeichnetes Kapital	500,00
II. Jahresfehlbetrag	16.013,14
III. nicht gedeckter Fehlbetrag	15.513,14
B. Rückstellungen	800,00
C. Verbindlichkeiten	25.954,30
Bilanzsumme, Summe Passiva	26.754,30

Anhang für das Geschäftsjahr vom 01.05. - 31.12.2011

BEHO UG (haftungsbeschränkt)

I. Allgemeine Angaben zum Jahresabschluss

Die BEHO UG (haftungsbeschränkt) ist nach den in § 267 Abs. 1 HGB angegebenen Größenklassen eine kleine Kapitalgesellschaft.

II. Angaben zu Bilanzierungs- und Bewertungsmethoden

Die Bewertung ist nach den allgemeinen Bestimmungen der §§ 252 bis 256 HGB vorgenommen worden. Im Einzelnen wurden folgende Bilanzierungs- und Bewertungsmethoden angewandt:

Das Anlagevermögen und das Umlaufvermögen wurden grundsätzlich gemäß § 253 HGB zu Anschaffungs- und Herstellungskosten bewertet. Anschaffungsnebenkosten und nachträgliche Anschaffungskosten sowie Anschaffungspreisminderungen wurden ggf. zugesetzt bzw. abgesetzt.

Die planmäßigen Abschreibungen erfolgen nach der voraussichtlichen Nutzungsdauer der Vermögensgegenstände.

Geringwertige Wirtschaftsgüter bis zu einem Betrag von 410,00 Euro werden im Zugangsjahr voll abgeschrieben.

Die Vorräte wurden zu Anschaffungs- bzw. Herstellungskosten, gegebenenfalls zu
niedrigeren Tageswerten bilanziert.

Forderungen wurden zu Nennwerten bilanziert.

Die sonstigen Vermögensgegenstände sowie die flüssigen Mittel wurden mit den Nominalwerten aktiviert.

Die Steuerrückstellungen und die sonstigen Rückstellungen sind in Höhe des Erfüllungsbetrags angesetzt, der unter Beachtung des Vorsichtsprinzips bei vernünftiger kaufmännischer Beurteilung notwendig ist.

Die Verbindlichkeiten wurden mit dem Erfüllungsbetrag angesetzt.

III. Angaben zur Bilanz

Die Forderungen und sonstigen Vermögensgegenstände haben eine Restlaufzeit von weniger als einem Jahr.
Die Verbindlichkeiten haben eine Restlaufzeit von weniger als einem Jahr.
Neben den in der Bilanz aufgeführten Verbindlichkeiten sind keine Haftungsverhältnisse zu vermerken.

IV. Sonstige Angaben

Zur Geschäftsführerin im Geschäftsjahr bestellt war

Frau Lena Kenter, Münster

sonstige Berichtsbestandteile

Angaben zur Feststellung:
Der Jahresabschluss wurde am 20.11.2012 festgestellt.

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