Robert J Hart & Company Limited - Period Ending 2015-12-31

Registration number: SC152523

Robert J Hart & Company Limited

Unaudited Abbreviated Accounts

for the Year Ended 31 December 2014
 

Robert J Hart & Company
  Chartered Accountants
  Riversleigh
  9 Kilwinning Road
  Irvine
  Ayrshire
  KA12 8RR

Robert J Hart & Company Limited
Contents

Abbreviated Balance Sheet 1

Notes to the Abbreviated Accounts 2 to 3

Robert J Hart & Company Limited
(Registration number: SC152523)
Abbreviated Balance Sheet at 31 December 2014

		Note			2014 £			2013 £
Fixed assets
Investments					190			190
Current assets
Debtors					171,914			144,869
Cash at bank and in hand					47			8
					171,961			144,877
Creditors: Amounts falling due within one year					-			(2)
Net current assets					171,961			144,875
Net assets					172,151			145,065
Capital and reserves
Called up share capital		3			290			290
Profit and loss account					171,861			144,775
Shareholders' funds					172,151			145,065

For the year ending 31 December 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 12 May 2015 and signed on its behalf by:

.........................................
P J McLean
Director

The notes on pages 2 to 3 form an integral part of these financial statements.
Page 1

Robert J Hart & Company Limited
Notes to the Abbreviated Accounts for the Year Ended 31 December 2014
......... continued

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention.

Turnover

The company did not trade during the year.

Fixed asset investments

Fixed asset investments are stated at historical cost less provision for any diminution in value.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

2	Fixed assets

		Investments £			Total £
Cost
At 1 January 2014		190			190
At 31 December 2014		190			190
Depreciation
At 31 December 2014		-			-
Net book value
At 31 December 2014		190			190
At 31 December 2013		190			190

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking	Country of incorporation	Holding	Proportion of voting rights and shares held	Principal activity
Subsidiary undertakings
Chameleon Accounting Systems Limited		Ordinary shares	100%	the provision of book keeping services
Ignite (Scotland) Limited		Ordinary	90%	Consultancy

Page 2

Robert J Hart & Company Limited
Notes to the Abbreviated Accounts for the Year Ended 31 December 2014
......... continued

3	Share capital

Allotted, called up and fully paid shares

	2014						2013
		No.			£			No.			£
Ordinary Shares of £1 each		290			290			290

4

Control

The company is controlled by the director.

Page 3