Abbreviated Company Accounts - PNEUMA DATA SOLUTIONS LIMITED

PNEUMA DATA SOLUTIONS LIMITED - Company Information

Registered Number 04907841

PNEUMA DATA SOLUTIONS LIMITED

Abbreviated Accounts

30 September 2014

PNEUMA DATA SOLUTIONS LIMITED Registered Number 04907841

Abbreviated Balance Sheet as at 30 September 2014

	Notes	2014	2013
		£	£
Fixed assets
Intangible assets	2	40,000	40,000
Tangible assets	3	3,970	5,418
		43,970	45,418
Current assets
Debtors		136,491	74,550
Cash at bank and in hand		109,286	363,064
		245,777	437,614
Creditors: amounts falling due within one year		(285,921)	(478,859)
Net current assets (liabilities)		(40,144)	(41,245)
Total assets less current liabilities		3,826	4,173
Total net assets (liabilities)		3,826	4,173
Capital and reserves
Called up share capital		100	100
Profit and loss account		3,726	4,073
Shareholders' funds		3,826	4,173

For the year ending 30 September 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 30 June 2015

And signed on their behalf by:
Philip Wilson, Director

PNEUMA DATA SOLUTIONS LIMITED Registered Number 04907841

Notes to the Abbreviated Accounts for the period ended 30 September 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, 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 follow:

Fixtures, Fittings & Equipment - 25% Straight Line

Other accounting policies
Goodwill
An annual impairment review is carried out to determine if a write down in value is required.

2Intangible fixed assets

	£
Cost
At 1 October 2013	40,000
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 30 September 2014	40,000
Amortisation
At 1 October 2013	-
Charge for the year	-
On disposals	-
At 30 September 2014	-
Net book values
At 30 September 2014	40,000
At 30 September 2013	40,000

3Tangible fixed assets

	£
Cost
At 1 October 2013	15,203
Additions	1,296
Disposals	-
Revaluations	-
Transfers	-
At 30 September 2014	16,499
Depreciation
At 1 October 2013	9,785
Charge for the year	2,744
On disposals	-
At 30 September 2014	12,529
Net book values
At 30 September 2014	3,970
At 30 September 2013	5,418