Abbreviated Company Accounts - O'CALLAGHAN TREE SURGEONS LIMITED

O'CALLAGHAN TREE SURGEONS LIMITED - Company Information

Registered Number 04452050

O'CALLAGHAN TREE SURGEONS LIMITED

Abbreviated Accounts

30 June 2014

O'CALLAGHAN TREE SURGEONS LIMITED Registered Number 04452050

Abbreviated Balance Sheet as at 30 June 2014

	Notes	2014	2013
		£	£
Fixed assets
Tangible assets	2	5,328	6,739
		5,328	6,739
Current assets
Stocks		640	698
Debtors		770	-
Cash at bank and in hand		951	408
		2,361	1,106
Creditors: amounts falling due within one year		(6,274)	(5,512)
Net current assets (liabilities)		(3,913)	(4,406)
Total assets less current liabilities		1,415	2,333
Total net assets (liabilities)		1,415	2,333
Capital and reserves
Called up share capital		1	1
Profit and loss account		1,414	2,332
Shareholders' funds		1,415	2,333

For the year ending 30 June 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 26 March 2015

And signed on their behalf by:
M O'Callaghan, Director

O'CALLAGHAN TREE SURGEONS LIMITED Registered Number 04452050

Notes to the Abbreviated Accounts for the period ended 30 June 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents the total invoice value of sales made during the year.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Fixtures, fittings and equipment 15% reducing balance. Motor vehicles 25% reducing balance.

Other accounting policies
Stock and work in progress. Work in progress is valued at the lower of cost and net realisable value.

2Tangible fixed assets

	£
Cost
At 1 July 2013	26,030
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 30 June 2014	26,030
Depreciation
At 1 July 2013	19,291
Charge for the year	1,411
On disposals	-
At 30 June 2014	20,702
Net book values
At 30 June 2014	5,328
At 30 June 2013	6,739