Building Regulation Services Limited - Limited company - abbreviated

REGISTERED NUMBER: SC308518 (Scotland)

Abbreviated Accounts For The Year Ended 30 September 2014

for

Building Regulation Services Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

R McGurk

SECRETARY:

Mrs C A McGurk

REGISTERED OFFICE:

C/O Robb Ferguson

5 Oswald Street

Glasgow

G1 4QR

REGISTERED NUMBER:

SC308518 (Scotland)

ACCOUNTANTS:

Robb Ferguson

Chartered Accountants

5 Oswald Street

Glasgow

G1 4QR

CURRENT ASSETS

Debtors

4,276

6,758

Cash at bank

116

266

4,392

7,024

CREDITORS

Amounts falling due within one year

37,174

31,038

NET CURRENT LIABILITIES

(32,782

)

(24,014

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(32,782

)

(24,014

)

CREDITORS

Amounts falling due after more than one
year

8,620

NET LIABILITIES

(41,402

)

(32,634

)

CAPITAL AND RESERVES

Called up share capital

2

1

Profit and loss account

(41,403

)

(32,635

)

SHAREHOLDERS' FUNDS

(41,402

)

(32,634

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2014 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director on 29 June 2015 and were signed by:

R McGurk - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

In accordance with the responsibilities as director, the director has considered the appropriateness of the going

concern basis for the preparation of the financial statements.

The company meets its day to day working capital requirements by support from other related companies and

from its ongoing support from the director. On this basis, the director considers it appropriate to prepare the

financial statements on a going concern basis.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date where transactions or events that result in an obligation to pay more tax in the future, or a right to pay

less tax in the future, have occurred at the balance sheet date. Timing differences are differences between the

Company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains

or losses in tax assessments in periods different from those in which they are recognised in the financial

statements. Deferred tax assets are recognised to the extent they are recoverable and where future taxable profits

are anticipated.

2.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

1

Ordinary

£1

1

Building Regulation Services Limited - Limited company - abbreviated - 11.6

Building Regulation Services Limited - Limited company - abbreviated - 11.6