Abbreviated Company Accounts - COSENSA LEARNING & DEVELOPMENT LIMITED

Abbreviated Company Accounts - COSENSA LEARNING & DEVELOPMENT LIMITED

COSENSA LEARNING & DEVELOPMENT LIMITED - Company Information

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Registered Number SC295938

COSENSA LEARNING & DEVELOPMENT LIMITED

Abbreviated Accounts

28 February 2015

COSENSA LEARNING & DEVELOPMENT LIMITED Registered Number SC295938

Abbreviated Balance Sheet as at 28 February 2015

Notes 2015 2014
£ £
Fixed assets
Tangible assets 2 2,112 3,807
2,112 3,807
Current assets
Debtors 49,526 46,433
Cash at bank and in hand 9,303 3,750
58,829 50,183
Creditors: amounts falling due within one year (60,556) (53,275)
Net current assets (liabilities) (1,727) (3,092)
Total assets less current liabilities 385 715
Total net assets (liabilities) 385 715
Capital and reserves
Called up share capital 100 100
Profit and loss account 285 615
Shareholders' funds 385 715
  • 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 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 26 November 2015

And signed on their behalf by:
Richard MacMillan, Director

COSENSA LEARNING & DEVELOPMENT LIMITED Registered Number SC295938

Notes to the Abbreviated Accounts for the period ended 28 February 2015

1Accounting Policies

Basis of measurement and preparation of accounts
The financial statements have been prepared in accordance with United Kingdom generally accepted accounting practice and statute comprising the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover policy
Turnover is stated net of trade discounts, VAT and similar taxes and derives from the provision of goods and services falling within the company's ordinary activities.

Tangible assets depreciation policy
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Computer equipment - 50% straight line
Fixtures, fittings & equipment - 25% straight line

2Tangible fixed assets
£
Cost
At 1 March 2014 10,185
Additions 814
Disposals -
Revaluations -
Transfers -
At 28 February 2015 10,999
Depreciation
At 1 March 2014 6,378
Charge for the year 2,509
On disposals -
At 28 February 2015 8,887
Net book values
At 28 February 2015 2,112
At 28 February 2014 3,807