Abbreviated Company Accounts - MORA-BUCK LIMITED

05863925 MORA-BUCK LIMITED 2014-08-31 false 2013-09-01 2014-08-31 true 05863925 2013-09-01 2014-08-31 05863925 2014-08-31 05863925 2013-08-31 05863925 uk-gaap-cd-bus:Director1 2013-09-01 2014-08-31 05863925 uk-gaap-cd-bus:Director2 2013-09-01 2014-08-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-09-01 2014-08-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-08-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-08-31 iso4217:GBP shares

Registered Number 05863925

MORA-BUCK LIMITED

Abbreviated Accounts

31 August 2014

MORA-BUCK LIMITED Registered Number 05863925

Abbreviated Balance Sheet as at 31 August 2014

	Notes	2014	2013
		£	£
Fixed assets
Intangible assets	2	16,325	18,660
Tangible assets	3	5,278	6,209
		21,603	24,869
Current assets
Stocks		3,885	3,518
Debtors		12,307	11,121
Cash at bank and in hand		9,880	10,803
		26,072	25,442
Creditors: amounts falling due within one year		(56,128)	(62,750)
Net current assets (liabilities)		(30,056)	(37,308)
Total assets less current liabilities		(8,453)	(12,439)
Provisions for liabilities		(540)	(613)
Total net assets (liabilities)		(8,993)	(13,052)
Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(9,093)	(13,152)
Shareholders' funds		(8,993)	(13,052)

For the year ending 31 August 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 May 2015

And signed on their behalf by:
J MORA-BUCK, Director

MORA-BUCK LIMITED Registered Number 05863925

Notes to the Abbreviated Accounts for the period ended 31 August 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The financial statements are 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, excluding value added tax, of sales made during the year and derives from the provision of goods falling within the company's ordinary activities.

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

Intangible assets amortisation policy
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 15 years.

2Intangible fixed assets

	£
Cost
At 1 September 2013	35,000
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 August 2014	35,000
Amortisation
At 1 September 2013	16,340
Charge for the year	2,335
On disposals	-
At 31 August 2014	18,675
Net book values
At 31 August 2014	16,325
At 31 August 2013	18,660

3Tangible fixed assets

	£
Cost
At 1 September 2013	18,056
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 August 2014	18,056
Depreciation
At 1 September 2013	11,847
Charge for the year	931
On disposals	-
At 31 August 2014	12,778
Net book values
At 31 August 2014	5,278
At 31 August 2013	6,209

4Called Up Share Capital
Allotted, called up and fully paid:

	2014 £	2013 £
100 Ordinary shares of £1 each	100	100