CSS Consulting Ltd - Period Ending 2015-02-28

Registration number: 08413771

CSS Consulting Ltd

Unaudited Abbreviated Accounts

for the Year Ended 28 February 2015
 

Opus Accounting Limited
2b The Votec Centre
Hambridge Lane
Newbury
Berkshire
RG14 5TN

CSS Consulting Ltd
Contents

Accountants' Report 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 3 to 4

The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 4) have been prepared.

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
CSS Consulting Ltd
for the Year Ended 28 February 2015

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CSS Consulting Ltd for the year ended 28 February 2015 set out on pages from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the Board of Directors of CSS Consulting Ltd, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of CSS Consulting Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CSS Consulting Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CSS Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CSS Consulting Ltd. You consider that CSS Consulting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of CSS Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Opus Accounting Limited
2b The Votec Centre
Hambridge Lane
Newbury
Berkshire
RG14 5TN

26 November 2015

Page 1

CSS Consulting Ltd
(Registration number: 08413771)
Abbreviated Balance Sheet at 28 February 2015

		Note			28 February 2015 £			28 February 2014 £
Fixed assets
Tangible fixed assets					333			444
Current assets
Debtors					5,398			15,354
Cash at bank and in hand					59,123			46,010
					64,521			61,364
Creditors: Amounts falling due within one year					(19,156)			(22,757)
Net current assets					45,365			38,607
Total assets less current liabilities					45,698			39,051
Provisions for liabilities					(67)			(89)
Net assets					45,631			38,962
Capital and reserves
Called up share capital		3			1			1
Profit and loss account					45,630			38,961
Shareholders' funds					45,631			38,962

For the year ending 28 February 2015 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 director acknowledges her 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 director on 25 November 2015

.........................................
Dr C Struthers-Semple
Director

The notes on pages 3 to 4 form an integral part of these financial statements.
Page 2

CSS Consulting Ltd
Notes to the Abbreviated Accounts for the Year Ended 28 February 2015
......... 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 and in accordance with the Financial Reporting Standard for Smaller Entities (Effective April 2008).

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Office equipment	25% on reducing balance

Deferred tax

Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes, which have arisen but not reversed by the balance sheet date, except as required by the FRSSE. Deferred tax is measured at the rates that are expected to apply in the periods when the timing differences are expected to reverse, based on the tax rates and law enacted at the balance sheet date.

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.

Page 3

CSS Consulting Ltd
Notes to the Abbreviated Accounts for the Year Ended 28 February 2015
......... continued

2	Fixed assets

		Tangible assets £			Total £
Cost
At 1 March 2014		592			592
At 28 February 2015		592			592
Depreciation
At 1 March 2014		148			148
Charge for the year		111			111
At 28 February 2015		259			259
Net book value
At 28 February 2015		333			333
At 28 February 2014		444			444

3	Share capital

Allotted, called up and fully paid shares

	28 February 2015						28 February 2014
		No.			£			No.			£
Ordinary of £1 each		1			1			1			1

Page 4