Abbreviated Company Accounts - ETON PRE-SCHOOL

Abbreviated Company Accounts - ETON PRE-SCHOOL


Registered Number 07598405

ETON PRE-SCHOOL

Abbreviated Accounts

31 August 2014

ETON PRE-SCHOOL Registered Number 07598405

Abbreviated Balance Sheet as at 31 August 2014

Notes 2014 2013
£ £
Fixed assets
Tangible assets 3 10,531 11,981
10,531 11,981
Current assets
Debtors 800 650
Cash at bank and in hand 67,998 59,465
68,798 60,115
Creditors: amounts falling due within one year (105) (87)
Net current assets (liabilities) 68,693 60,028
Total assets less current liabilities 79,224 72,009
Total net assets (liabilities) 79,224 72,009
Reserves
Income and expenditure account 79,224 72,009
Members' funds 79,224 72,009
  • 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 29 May 2015

And signed on their behalf by:
V Leamon, Director

ETON PRE-SCHOOL Registered Number 07598405

Notes to the Abbreviated Accounts for the period ended 31 August 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
Income Recognition

Income is accounted for on a receivable basis, when the charity is entitled to receipt.

Tangible assets depreciation policy
Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Leasehold improvement - over the life of the lease
Fixture, fittings & equipment - 20% on cost

Other accounting policies
Leasing Commitments
Rentals payable under operating leases are charged against income on a straight line basis over the term of the lease.

2Company limited by guarantee
Company is limited by guarantee and consequently does not have share capital.

3Tangible fixed assets
£
Cost
At 1 September 2013 14,646
Additions -
Disposals -
Revaluations -
Transfers -
At 31 August 2014 14,646
Depreciation
At 1 September 2013 2,665
Charge for the year 1,450
On disposals -
At 31 August 2014 4,115
Net book values
At 31 August 2014 10,531
At 31 August 2013 11,981