Emandem Limited - Abbreviated accounts

Registered number

03815169

Emandem Limited

Abbreviated Accounts

31 July 2014

Emandem Limited
Registered number:		03815169
Abbreviated Balance Sheet
as at 31 July 2014

Notes			2014			2013
£				£
Fixed assets
Tangible assets	2		4,723			7,295

Current assets
Cash at bank and in hand		2			545

Creditors: amounts falling due within one year		(2,866)			(2,929)

Net current liabilities			(2,864)			(2,384)

Total assets less current liabilities			1,859			4,911


Provisions for liabilities			(514)			(1,060)


Net assets			1,345			3,851

Capital and reserves
Called up share capital	3		2			2
Profit and loss account			1,343			3,849

Shareholders' funds			1,345			3,851

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.



Mrs K Curtis
Director
Approved by the board on 28 April 2015

Emandem Limited
Notes to the Abbreviated Accounts
for the year ended 31 July 2014

1	Accounting policies

	Basis of preparation
	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
	Turnover represents the value, net of discounts, of goods provided to customers and work carried out in respect of services provided to customers.

	Depreciation
	Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

	Plant and machinery			15% reducing balance basis


	Deferred taxation
	Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.


2	Tangible fixed assets					£

	Cost
	At 1 August 2013					25,394
	Disposals					(6,555)
	At 31 July 2014					18,839

	Depreciation
	At 1 August 2013					18,099
	Charge for the year					833
	On disposals					(4,816)
	At 31 July 2014					14,116

	Net book value
	At 31 July 2014					4,723
	At 31 July 2013					7,295


3	Share capital	Nominal		2014		2014		2013
value			Number		£		£
	Allotted, called up and fully paid:
	B Ordinary shares	£1 each		2		2		2


4	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr M Curtis
	Mrs K Curtis
	Joint Loan	2,559		360		(414)		2,505

		2,559		360		(414)		2,505