Emergen Ltd - Limited company - abbreviated

REGISTERED NUMBER: SC325467 (Scotland)

Abbreviated Unaudited Accounts for the Year Ended 30 June 2014

for

Emergen Ltd

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

R M Garrioch

SECRETARY:

J D Davidson

REGISTERED OFFICE:

5 Rubislaw Terrace

Aberdeen

Aberdeenshire

AB10 1XE

REGISTERED NUMBER:

SC325467 (Scotland)

ACCOUNTANTS:

JDD Chartered Accountants

5 Rubislaw Terrace

Aberdeen

AB10 1XE

FIXED ASSETS

Tangible assets

2

309

755

CURRENT ASSETS

Debtors

-

20,045

Cash at bank

37,563

25

37,563

20,070

CREDITORS

Amounts falling due within one year

23,907

14,826

NET CURRENT ASSETS

13,656

5,244

TOTAL ASSETS LESS CURRENT
LIABILITIES

13,965

5,999

CREDITORS

Amounts falling due after more than one
year

5,772

NET ASSETS

8,193

227

CAPITAL AND RESERVES

Called up share capital

3

100

Profit and loss account

8,093

127

SHAREHOLDERS' FUNDS

8,193

227

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2014 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 4 March 2015 and were signed by:

R M Garrioch - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 July 2013

and 30 June 2014

1,350

DEPRECIATION

At 1 July 2013

595

Charge for year

446

At 30 June 2014

1,041

NET BOOK VALUE

At 30 June 2014

309

At 30 June 2013

755

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.14

30.6.13

value:

£

100

Ordinary

100

Emergen Ltd - Limited company - abbreviated - 11.6

Emergen Ltd - Limited company - abbreviated - 11.6