Jeremy Moore Associates Limited - Limited company - abbreviated - 11.6

REGISTERED NUMBER: 04381693 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 28 FEBRUARY 2015

FOR

JEREMY MOORE ASSOCIATES LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

J Moore

SECRETARY:

Mrs N Moore

REGISTERED OFFICE:

62 Hales Road

Cheltenham

Gloucestershire

GL52 6SS

REGISTERED NUMBER:

04381693 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Intangible assets

2

4,900

5,600

Tangible assets

3

15,018

20,223

Investments

4

50,000

50,000

69,918

75,823

CURRENT ASSETS

Stocks

8,100

14,520

Debtors

78,516

84,315

Cash at bank and in hand

161,007

76,453

247,623

175,288

CREDITORS

Amounts falling due within one year

61,420

78,255

NET CURRENT ASSETS

186,203

97,033

TOTAL ASSETS LESS CURRENT LIABILITIES

256,121

172,856

PROVISIONS FOR LIABILITIES

2,745

3,728

NET ASSETS

253,376

169,128

CAPITAL AND RESERVES

Called up share capital

5

2

2

Profit and loss account

253,374

169,126

SHAREHOLDERS' FUNDS

253,376

169,128

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2015 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 24 July 2015 and were signed by:

J Moore - Director

1.	ACCOUNTING POLICIES

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).

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to

continue as a going concern.

Turnover

Turnover represents net invoiced sales for the supply of services, excluding value added tax.

Sales are generated from the supply of surveying services and invoices are raised at interim points

throughout a project, as well as at the end. As such, there is no or little work in progress at any month

end period.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

Straight line over 3 years

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Work in progress is valued in accordance with FRS 5 App G.

Deferred tax

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

the balance sheet date.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 March 2014

and 28 February 2015

14,000

AMORTISATION

At 1 March 2014

8,400

Amortisation for year

700

At 28 February 2015

9,100

NET BOOK VALUE

At 28 February 2015

4,900

At 28 February 2014

5,600

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 March 2014

54,792

Additions

1,995

At 28 February 2015

56,787

DEPRECIATION

At 1 March 2014

34,569

Charge for year

7,200

At 28 February 2015

41,769

NET BOOK VALUE

At 28 February 2015

15,018

At 28 February 2014

20,223

4.	FIXED ASSET INVESTMENTS

Investments

other

than

loans

£

COST

At 1 March 2014

and 28 February 2015

50,000

NET BOOK VALUE

At 28 February 2015

50,000

At 28 February 2014

50,000

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2015

2014

value:

£

£

2

Ordinary

£1

2

2

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr J Moore and Mrs N Moore in collaboration, with each of them

having a 50% shareholding.

8.	FIXED ASSET INVESTMENT

The carrying value of the fixed asset investments in the financial statements is £50,000.

The market value of the investment as at the balance sheet date is £62,314 (2014 - £60,669).

In accordance with the FRSSE the increase in value does not need to be recognised in the financial

statements.