Atlas Lifts and Services Limited

ATLAS LIFTS AND SERVICES LIMITED - Company Information

true true 1 April 2014 31 March 2015 31 March 2015 true false SC226800 false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC226800 2014-03-31 SC226800 2015-03-31 SC226800 2014-04-01 2015-03-31 SC226800 uk-gaap:RestatedAmount 2014-03-31 SC226800 uk-gaap:RestatedAmount 2015-03-31 SC226800 uk-gaap:NetGoodwill 2014-03-31 SC226800 uk-gaap:NetGoodwill 2015-03-31 SC226800 uk-gaap:NetGoodwill 2014-04-01 2015-03-31 SC226800 uk-gaap:OtherIntangibleFixedAssets 2014-04-01 2015-03-31 SC226800 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-03-31 SC226800 uk-gaap:IntangibleAssetsOtherThanGoodwill 2015-03-31 SC226800 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-04-01 2015-03-31 SC226800 uk-gaap:DevelopmentCosts 2014-03-31 SC226800 uk-gaap:DevelopmentCosts 2015-03-31 SC226800 uk-gaap:DevelopmentCosts 2014-04-01 2015-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-04-01 2015-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2015-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-04-01 2015-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2015-03-31 SC226800 uk-gaap:PlantMachinery 2014-04-01 2015-03-31 SC226800 uk-gaap:PlantMachinery 2014-03-31 SC226800 uk-gaap:PlantMachinery 2015-03-31 SC226800 uk-gaap:Vehicles 2014-04-01 2015-03-31 SC226800 uk-gaap:Vehicles 2014-03-31 SC226800 uk-gaap:Vehicles 2015-03-31 SC226800 uk-gaap:FixturesFittings 2014-04-01 2015-03-31 SC226800 uk-gaap:FixturesFittings 2014-03-31 SC226800 uk-gaap:FixturesFittings 2015-03-31 SC226800 uk-gaap:ComputerEquipment 2014-04-01 2015-03-31 SC226800 uk-gaap:ComputerEquipment 2014-03-31 SC226800 uk-gaap:ComputerEquipment 2015-03-31 SC226800 uk-gaap:SharesListedFixedAssetInvestments 2014-03-31 SC226800 uk-gaap:SharesListedFixedAssetInvestments 2014-04-01 2015-03-31 SC226800 uk-gaap:SharesListedFixedAssetInvestments 2015-03-31 SC226800 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-03-31 SC226800 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-04-01 2015-03-31 SC226800 uk-gaap:SharesUnlistedFixedAssetInvestments 2015-03-31 SC226800 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-03-31 SC226800 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-04-01 2015-03-31 SC226800 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2015-03-31 SC226800 uk-gaap:ProvisionsForBadDebts 2014-03-31 SC226800 uk-gaap:ProvisionsForBadDebts 2014-04-01 2015-03-31 SC226800 uk-gaap:ProvisionsForBadDebts 2015-03-31 SC226800 uk-gaap:ProvisionsForDeferredTaxation 2014-03-31 SC226800 uk-gaap:ProvisionsForDeferredTaxation 2014-04-01 2015-03-31 SC226800 uk-gaap:ProvisionsForDeferredTaxation 2015-03-31 SC226800 uk-gaap:OtherProvisions 2014-03-31 SC226800 uk-gaap:OtherProvisions 2014-04-01 2015-03-31 SC226800 uk-gaap:OtherProvisions 2015-03-31 SC226800 uk-gaap:WithinOneYear 2014-03-31 SC226800 uk-gaap:WithinOneYear 2014-04-01 2015-03-31 SC226800 uk-gaap:WithinOneYear 2015-03-31 SC226800 uk-gaap:AfterOneYear 2014-03-31 SC226800 uk-gaap:AfterOneYear 2014-04-01 2015-03-31 SC226800 uk-gaap:AfterOneYear 2015-03-31 SC226800 uk-bus:AllOrdinaryShares 2015-03-31 SC226800 uk-bus:AllOrdinaryShares 2014-03-31 SC226800 uk-bus:OrdinaryShareClass1 2015-03-31 SC226800 uk-bus:OrdinaryShareClass2 2015-03-31 SC226800 uk-bus:OrdinaryShareClass3 2015-03-31 SC226800 uk-bus:OrdinaryShareClass4 2015-03-31 SC226800 uk-bus:OrdinaryShareClass5 2015-03-31 SC226800 uk-bus:OrdinaryShareClass1 2014-04-01 2015-03-31 SC226800 uk-bus:OrdinaryShareClass2 2014-04-01 2015-03-31 SC226800 uk-bus:OrdinaryShareClass3 2014-04-01 2015-03-31 SC226800 uk-bus:OrdinaryShareClass4 2014-04-01 2015-03-31 SC226800 uk-bus:OrdinaryShareClass5 2014-04-01 2015-03-31 SC226800 uk-bus:PreferenceShareClass1 2015-03-31 SC226800 uk-bus:PreferenceShareClass2 2015-03-31 SC226800 uk-bus:PreferenceShareClass3 2015-03-31 SC226800 uk-bus:PreferenceShareClass4 2015-03-31 SC226800 uk-bus:PreferenceShareClass5 2015-03-31 SC226800 uk-bus:PreferenceShareClass1 2014-04-01 2015-03-31 SC226800 uk-bus:PreferenceShareClass2 2014-04-01 2015-03-31 SC226800 uk-bus:PreferenceShareClass3 2014-04-01 2015-03-31 SC226800 uk-bus:PreferenceShareClass4 2014-04-01 2015-03-31 SC226800 uk-bus:PreferenceShareClass5 2014-04-01 2015-03-31 SC226800 uk-bus:CompanySecretary 2014-04-01 2015-03-31 SC226800 uk-bus:RegisteredOffice 2014-04-01 2015-03-31 SC226800 uk-bus:EntityAccountantsOrAuditors 2014-04-01 2015-03-31 SC226800 uk-bus:EntityAccountantsOrAuditors 2015-03-31 SC226800 uk-bus:MainBusiness 2014-04-01 2015-03-31 SC226800 uk-bus:EntityBankers 2014-04-01 2015-03-31 SC226800 uk-bus:EntityLawyersOrLegalAdvisers 2014-04-01 2015-03-31 SC226800 uk-gaap:BeforeAnyAdjustmentsForAmortisationImpairment uk-gaap:BeforeAnyAdjustmentsForExceptionalItems 2014-04-01 2015-03-31 SC226800 uk-bus:HighestPaidDirector 2014-04-01 2015-03-31 SC226800 uk-bus:HighestPaidDirector 2015-03-31 SC226800 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2014-04-01 2015-03-31 SC226800 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2014-04-01 2015-03-31 SC226800 uk-bus:AllOrdinaryShares uk-gaap:DividendsProposed 2014-04-01 2015-03-31 SC226800 uk-bus:AllEntityOfficers 2014-04-01 2015-03-31 SC226800 uk-gaap:InvestmentProperties 2014-03-31 SC226800 uk-gaap:InvestmentProperties 2014-04-01 2015-03-31 SC226800 uk-gaap:InvestmentProperties 2015-03-31 SC226800 uk-gaap:IntellectualProperty 2014-04-01 2015-03-31 SC226800 uk-gaap:IntellectualProperty 2014-03-31 SC226800 uk-gaap:IntellectualProperty 2015-03-31 SC226800 uk-countries:UnitedKingdom 2014-04-01 2015-03-31 SC226800 uk-countries:Europe 2014-04-01 2015-03-31 SC226800 uk-countries:NorthAmerica 2014-04-01 2015-03-31 SC226800 uk-countries:SouthAmerica 2014-04-01 2015-03-31 SC226800 uk-countries:Asia 2014-04-01 2015-03-31 SC226800 uk-countries:RestWorldOutsideUK 2014-04-01 2015-03-31 SC226800 uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-04-01 2015-03-31 SC226800 uk-gaap:LeasedTangibleFixedAssets 2014-04-01 2015-03-31 SC226800 uk-gaap:AllSubsidiaries 2014-04-01 2015-03-31 SC226800 uk-gaap:AllAssociates 2014-04-01 2015-03-31 SC226800 dpl-gaap:CostSales 2014-03-31 SC226800 dpl-gaap:CostSales 2015-03-31 SC226800 dpl-gaap:CostSales 2014-04-01 2015-03-31 SC226800 dpl-gaap:DistributionCosts 2014-04-01 2015-03-31 SC226800 dpl-gaap:AdministrativeExpenses 2014-04-01 2015-03-31 SC226800 uk-bus:Director1 2014-04-01 2015-03-31 SC226800 uk-bus:Director1 2015-03-31 SC226800 uk-bus:Director2 2014-04-01 2015-03-31 SC226800 uk-bus:Director2 2015-03-31 SC226800 2013-03-31 SC226800 2014-03-31 SC226800 2013-04-01 2014-03-31 SC226800 uk-gaap:RestatedAmount 2013-03-31 SC226800 uk-gaap:RestatedAmount 2014-03-31 SC226800 uk-gaap:NetGoodwill 2013-03-31 SC226800 uk-gaap:NetGoodwill 2014-03-31 SC226800 uk-gaap:NetGoodwill 2013-04-01 2014-03-31 SC226800 uk-gaap:OtherIntangibleFixedAssets 2013-04-01 2014-03-31 SC226800 uk-gaap:IntangibleAssetsOtherThanGoodwill 2013-03-31 SC226800 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-03-31 SC226800 uk-gaap:IntangibleAssetsOtherThanGoodwill 2013-04-01 2014-03-31 SC226800 uk-gaap:DevelopmentCosts 2013-03-31 SC226800 uk-gaap:DevelopmentCosts 2014-03-31 SC226800 uk-gaap:DevelopmentCosts 2013-04-01 2014-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2013-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2013-04-01 2014-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2013-04-01 2014-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2013-03-31 SC226800 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-03-31 SC226800 uk-gaap:PlantMachinery 2013-04-01 2014-03-31 SC226800 uk-gaap:PlantMachinery 2013-03-31 SC226800 uk-gaap:PlantMachinery 2014-03-31 SC226800 uk-gaap:Vehicles 2013-04-01 2014-03-31 SC226800 uk-gaap:Vehicles 2013-03-31 SC226800 uk-gaap:Vehicles 2014-03-31 SC226800 uk-gaap:FixturesFittings 2013-04-01 2014-03-31 SC226800 uk-gaap:FixturesFittings 2013-03-31 SC226800 uk-gaap:FixturesFittings 2014-03-31 SC226800 uk-gaap:ComputerEquipment 2013-04-01 2014-03-31 SC226800 uk-gaap:ComputerEquipment 2013-03-31 SC226800 uk-gaap:ComputerEquipment 2014-03-31 SC226800 uk-gaap:SharesListedFixedAssetInvestments 2013-03-31 SC226800 uk-gaap:SharesListedFixedAssetInvestments 2013-04-01 2014-03-31 SC226800 uk-gaap:SharesListedFixedAssetInvestments 2014-03-31 SC226800 uk-gaap:SharesUnlistedFixedAssetInvestments 2013-03-31 SC226800 uk-gaap:SharesUnlistedFixedAssetInvestments 2013-04-01 2014-03-31 SC226800 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-03-31 SC226800 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2013-03-31 SC226800 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2013-04-01 2014-03-31 SC226800 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-03-31 SC226800 uk-gaap:ProvisionsForBadDebts 2013-03-31 SC226800 uk-gaap:ProvisionsForBadDebts 2013-04-01 2014-03-31 SC226800 uk-gaap:ProvisionsForBadDebts 2014-03-31 SC226800 uk-gaap:ProvisionsForDeferredTaxation 2013-03-31 SC226800 uk-gaap:ProvisionsForDeferredTaxation 2013-04-01 2014-03-31 SC226800 uk-gaap:ProvisionsForDeferredTaxation 2014-03-31 SC226800 uk-gaap:OtherProvisions 2013-03-31 SC226800 uk-gaap:OtherProvisions 2013-04-01 2014-03-31 SC226800 uk-gaap:OtherProvisions 2014-03-31 SC226800 uk-gaap:WithinOneYear 2013-03-31 SC226800 uk-gaap:WithinOneYear 2013-04-01 2014-03-31 SC226800 uk-gaap:WithinOneYear 2014-03-31 SC226800 uk-gaap:AfterOneYear 2013-03-31 SC226800 uk-gaap:AfterOneYear 2013-04-01 2014-03-31 SC226800 uk-gaap:AfterOneYear 2014-03-31 SC226800 uk-bus:AllOrdinaryShares 2014-03-31 SC226800 uk-bus:AllOrdinaryShares 2013-03-31 SC226800 uk-bus:OrdinaryShareClass1 2014-03-31 SC226800 uk-bus:OrdinaryShareClass2 2014-03-31 SC226800 uk-bus:OrdinaryShareClass3 2014-03-31 SC226800 uk-bus:OrdinaryShareClass4 2014-03-31 SC226800 uk-bus:OrdinaryShareClass5 2014-03-31 SC226800 uk-bus:OrdinaryShareClass1 2013-04-01 2014-03-31 SC226800 uk-bus:OrdinaryShareClass2 2013-04-01 2014-03-31 SC226800 uk-bus:OrdinaryShareClass3 2013-04-01 2014-03-31 SC226800 uk-bus:OrdinaryShareClass4 2013-04-01 2014-03-31 SC226800 uk-bus:OrdinaryShareClass5 2013-04-01 2014-03-31 SC226800 uk-bus:PreferenceShareClass1 2014-03-31 SC226800 uk-bus:PreferenceShareClass2 2014-03-31 SC226800 uk-bus:PreferenceShareClass3 2014-03-31 SC226800 uk-bus:PreferenceShareClass4 2014-03-31 SC226800 uk-bus:PreferenceShareClass5 2014-03-31 SC226800 uk-bus:PreferenceShareClass1 2013-04-01 2014-03-31 SC226800 uk-bus:PreferenceShareClass2 2013-04-01 2014-03-31 SC226800 uk-bus:PreferenceShareClass3 2013-04-01 2014-03-31 SC226800 uk-bus:PreferenceShareClass4 2013-04-01 2014-03-31 SC226800 uk-bus:PreferenceShareClass5 2013-04-01 2014-03-31 SC226800 uk-bus:CompanySecretary 2013-04-01 2014-03-31 SC226800 uk-bus:RegisteredOffice 2013-04-01 2014-03-31 SC226800 uk-bus:EntityAccountantsOrAuditors 2013-04-01 2014-03-31 SC226800 uk-bus:EntityAccountantsOrAuditors 2014-03-31 SC226800 uk-bus:MainBusiness 2013-04-01 2014-03-31 SC226800 uk-bus:EntityBankers 2013-04-01 2014-03-31 SC226800 uk-bus:EntityLawyersOrLegalAdvisers 2013-04-01 2014-03-31 SC226800 uk-gaap:BeforeAnyAdjustmentsForAmortisationImpairment uk-gaap:BeforeAnyAdjustmentsForExceptionalItems 2013-04-01 2014-03-31 SC226800 uk-bus:HighestPaidDirector 2013-04-01 2014-03-31 SC226800 uk-bus:HighestPaidDirector 2014-03-31 SC226800 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2013-04-01 2014-03-31 SC226800 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2013-04-01 2014-03-31 SC226800 uk-bus:AllOrdinaryShares uk-gaap:DividendsProposed 2013-04-01 2014-03-31 SC226800 uk-bus:AllEntityOfficers 2013-04-01 2014-03-31 SC226800 uk-gaap:InvestmentProperties 2013-03-31 SC226800 uk-gaap:InvestmentProperties 2013-04-01 2014-03-31 SC226800 uk-gaap:InvestmentProperties 2014-03-31 SC226800 uk-gaap:IntellectualProperty 2013-04-01 2014-03-31 SC226800 uk-gaap:IntellectualProperty 2013-03-31 SC226800 uk-gaap:IntellectualProperty 2014-03-31 SC226800 uk-countries:UnitedKingdom 2013-04-01 2014-03-31 SC226800 uk-countries:Europe 2013-04-01 2014-03-31 SC226800 uk-countries:NorthAmerica 2013-04-01 2014-03-31 SC226800 uk-countries:SouthAmerica 2013-04-01 2014-03-31 SC226800 uk-countries:Asia 2013-04-01 2014-03-31 SC226800 uk-countries:RestWorldOutsideUK 2013-04-01 2014-03-31 SC226800 uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2013-04-01 2014-03-31 SC226800 uk-gaap:LeasedTangibleFixedAssets 2013-04-01 2014-03-31 SC226800 uk-gaap:AllSubsidiaries 2013-04-01 2014-03-31 SC226800 uk-gaap:AllAssociates 2013-04-01 2014-03-31 SC226800 dpl-gaap:CostSales 2013-03-31 SC226800 dpl-gaap:CostSales 2014-03-31 SC226800 dpl-gaap:CostSales 2013-04-01 2014-03-31 SC226800 dpl-gaap:DistributionCosts 2013-04-01 2014-03-31 SC226800 dpl-gaap:AdministrativeExpenses 2013-04-01 2014-03-31 SC226800 uk-bus:Director1 2013-04-01 2014-03-31 SC226800 uk-bus:Director1 2014-03-31 SC226800 uk-bus:Director2 2013-04-01 2014-03-31 SC226800 uk-bus:Director2 2014-03-31

Registered number: SC226800

Abbreviated accounts

For The Year Ended 31 March 2015

Taxlab

Chartered Certified Accountants

Atlas Lifts and Services Limited

Company No. SC226800

Abbreviated Balance Sheet 31 March 2015

Abbreviated Balance Sheet

		2015		2014
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	2		147,497		158,097

			147,497		158,097
CURRENT ASSETS
Stocks		11,500		11,400
Debtors		250,548		110,711
Cash at bank and in hand		316,293		319,477

		578,341		441,588
Creditors: Amounts Falling Due Within One Year		(211,085)		(205,271)

NET CURRENT ASSETS (LIABILITIES)			367,256		236,317

TOTAL ASSETS LESS CURRENT LIABILITIES			514,753		394,414

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(343)

NET ASSETS			514,753		394,071

CAPITAL AND RESERVES
Called up share capital	3		2		2
Revaluation reserve			10,800		10,800
Profit and Loss Account			503,951		383,269

SHAREHOLDERS' FUNDS			514,753		394,071

Page 1

Atlas Lifts and Services Limited

Company No. SC226800

Abbreviated Balance Sheet (continued) 31 March 2015

For the year ending 31 March 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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 abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

On behalf of the board

Mr Ian Lawson

02/12/2015

Page 2

Atlas Lifts and Services Limited

Notes to the Abbreviated Accounts

For The Year Ended 31 March 2015

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

The company supplies and installs stair lifts and recognises revenue on the sales of services in the reporting period in which the services are rendered by reference to the stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.

Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% straight line
Leasehold	25% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	25% reducing balance

Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Deferred Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

Revaluation Reserve

Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 9 ). Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.

Page 3

Atlas Lifts and Services Limited

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 March 2015

Tangible Assets


	Total
Cost	£
As at 1 April 2014	298,623
Additions	1,152

As at 31 March 2015	299,775

Depreciation
As at 1 April 2014	140,526
Provided during the period	11,752

As at 31 March 2015	152,278

Net Book Value
As at 31 March 2015	147,497

As at 1 April 2014	158,097

The freehold land and buildings were revalued for the first time on 17 March 2014 by an independent valuer, David Adamson, chartered surveyors, with fair value determined by appraisal from market-based evidence of recent transactions for similar properties in the same area.

Share Capital

	Value	Number	2015	2014
Allotted and called up	£		£	£
Ordinary shares	1.000	2	2	2

Transactions With and Loans to Directors

Dividends paid to directors

Ultimate Controlling Party

The company's ultimate controlling party is directors by virtue of his ownership of 100% of the issued share capital in the company.

Page 4