W Platt Gardening & Landscaping Svs Ltd - Limited company - abbreviated - 11.6

REGISTERED NUMBER: SC426858 (Scotland)

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2014

FOR

W PLATT GARDENING AND LANDSCAPING

SERVICES LTD

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

C McGowan

W Platt

REGISTERED OFFICE:

41 Langdykes Avenue

Cove

Aberdeen

AB12 3FU

REGISTERED NUMBER:

SC426858 (Scotland)

FIXED ASSETS

Tangible assets

2

18,100

3,460

CURRENT ASSETS

Debtors

1,526

-

Cash at bank

3,975

3,884

5,501

3,884

CREDITORS

Amounts falling due within one year

21,173

7,281

NET CURRENT LIABILITIES

(15,672

)

(3,397

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,428

63

CREDITORS

Amounts falling due after more than one year

8,464

-

NET (LIABILITIES)/ASSETS

(6,036

)

63

CAPITAL AND RESERVES

Called up share capital

3

2

2

Profit and loss account

(6,038

)

61

SHAREHOLDERS' FUNDS

(6,036

)

63

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 directors acknowledge their 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 Board of Directors on 31 March 2015 and were signed on its behalf by:

C McGowan - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis which assumes that the company will

continue to trade. This assumption is based upon assurances received from officers of the company that it is their

intention to provide such assistance as is required to enable the company to meet its financial commitments.

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 goods, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on reducing balance

Deferred tax

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods

different from those in which they are included in the company's accounts. Deferred tax is provided in full on

timing differences which result which is result in an obligation to pay more or (less tax) tax at a future date, at the

average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and

laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there

is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held

under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases

are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The

capital element of the future payments is treated as a liability.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 July 2013

4,322

Additions

18,255

At 30 June 2014

22,577

DEPRECIATION

At 1 July 2013

862

Charge for year

3,615

At 30 June 2014

4,477

NET BOOK VALUE

At 30 June 2014

18,100

At 30 June 2013

3,460

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

2

Ordinary

£1

2

2