Epistellar Limited - Limited company - abbreviated

REGISTERED NUMBER: 05102190

Abbreviated Unaudited Accounts for the Year Ended 30 April 2015

for

Epistellar Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Report of the Accountants

4

DIRECTOR:

L C Doherty

SECRETARY:

Mrs A E Doherty

REGISTERED OFFICE:

22 Duncton Road

Clanfield

Waterlooville

Hampshire

PO8 0YR

REGISTERED NUMBER:

05102190

ACCOUNTANTS:

SJD Accountancy

3000 Cathedral Hill

Guildford

Surrey

GU2 7YB

FIXED ASSETS

Tangible assets

2

985

1,544

CURRENT ASSETS

Cash at bank

159,148

252,742

CREDITORS

Amounts falling due within one year

78

19,818

NET CURRENT ASSETS

159,070

232,924

TOTAL ASSETS LESS CURRENT
LIABILITIES

160,055

234,468

PROVISIONS FOR LIABILITIES

160

263

NET ASSETS

159,895

234,205

CAPITAL AND RESERVES

Called up share capital

3

2

Profit and loss account

159,893

234,203

SHAREHOLDERS' FUNDS

159,895

234,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 7 October 2015 and were signed by:

L C Doherty - 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).

Turnover

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

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 etc

-

50% on reducing balance and 33% on reducing balance

Deferred tax

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

balance sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 May 2014

and 30 April 2015

26,350

DEPRECIATION

At 1 May 2014

24,806

Charge for year

559

At 30 April 2015

25,365

NET BOOK VALUE

At 30 April 2015

985

At 30 April 2014

1,544

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.15

30.4.14

value:

£

2

Ordinary

£1

2

4.	ULTIMATE CONTROLLING PARTY

The controlling party is L C Doherty.

The following reproduces the text of the report prepared for the director in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to three)

have been prepared.

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2015 set out on pages nil to nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.