Etools Limited Accounts






Etools Limited
Unaudited Accounts
31 May 2014















	Company No.	04452550


Independent Auditor's Report to the members of Etools Limited

We have audited the accounts of Etools Limited for the year ended 31 May 2014 which comprise the profit and loss account, the balance sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and the financial reporting standard for smaller entities (effective January 2015) (United Kingdom Generally Accepted Accounting Practice applicable to smaller entities).

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of directors and auditors
As explained more fully in the Statement of Directors' Responsibilities, the directors are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's (APB's) Ethical Standards for Auditors.
In accordance with the exemption provided by APB Ethical Standard - Provisions Available for Smaller Entities (Revised), we have prepared and submitted the company’s returns to the tax authorities and assisted with the preparation of the accounts.

Scope of the audit of the accounts
A description of the scope of an audit of financial statements is provided on the APB’s website at www.frc.org.uk/apb/scope/private.cfm

Opinion on the accounts
In our opinion the accounts:
	give a true and fair view of the state of the company's affairs as at 31 May 2014 and of its profit for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities; and have been prepared in accordance with the requirements of the Companies Act 2006.

Opinion on other matters prescribed by the Companies Act 2006
In our opinion the information given in the Directors' Report for the financial year for which the accounts are prepared is consistent with the accounts.

Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
	the accounts are not in agreement with the accounting records and returns; or
	certain disclosures of directors’ remuneration specified by law are not made; or
	we have not received all the information and explanations we require for our audit; or
	the directors were not entitled to prepare the accounts and the directors' report in accordance with the small companies regime.

		Blenheim Keep
Senior Statutory Auditor		279 Leamington Road
Suretax Accounting		Styvechale
Statutory Auditor, Accountants		Coventry
31 May 2014		CV3 6NB


31 May 2014

	2014	2013
	£	£



Current assets	22,408	16,571



Creditors: Amounts falling due within one year	(5,142)	(1,975)

Net current assets	17,266	14,596

Total assets less current liabilities	17,266	14,596







Net assets	17,266	14,596


Called up share capital	2	2


Profit and loss account	17,264	14,594

Capital and reserves	17,266	14,596









	These accounts have been prepared in accordance with the micro-entity provisions applicable to companies subject to the small companies regime of the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effective January 2015).

	For the year ended 31 May 2014 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.

	Approved by the board on
	31 May 2014

	And signed on its behalf by:
	...................................................................
	Director
	J. Jobling
	31 May 2014