Jaru Consulting Limited - Abbreviated accounts

Registered number

05118818

Jaru Consulting Limited

Abbreviated Accounts

31 December 2014

Jaru Consulting Limited
Registered number:		05118818
Abbreviated Balance Sheet
as at 31 December 2014

Notes			2014			2013
£				£
Current assets
Debtors		240			8,050
Cash at bank and in hand		8,744			90
		8,984			8,140

Creditors: amounts falling due within one year		(7,744)			(3,171)

Net current assets			1,240			4,969

Net assets			1,240			4,969

Capital and reserves
Called up share capital	2		2			2
Profit and loss account			1,238			4,967

Shareholder's funds			1,240			4,969

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.



J E Haile
Director
Approved by the board on 26 March 2015

Jaru Consulting Limited
Notes to the Abbreviated Accounts
for the year ended 31 December 2014

1	Accounting policies

	Basis of preparation
	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
	Turnover represents the value, net of value added tax and discounts, of services provided to clients during the period.

	Deferred taxation
	Full provision is made for deferred tax liabilities resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred tax assets are recognised to the extent that the directors regard it as more likely than not that they will be recovered. Deferred taxation is calculated on an undiscounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.

	Foreign currencies
	Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.


2	Share capital	Nominal		2014		2014		2013
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		2		2		2