Moira PO Limited - Limited company - abbreviated - 11.6

REGISTERED NUMBER: 07597033 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2015

FOR

MOIRA PO LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTORS:

Mrs Jasbir Kaur

Mr Sukhdev Singh

REGISTERED OFFICE:

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

REGISTERED NUMBER:

07597033 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Intangible assets

2

24,000

25,500

Tangible assets

3

22,400

26,353

46,400

51,853

CURRENT ASSETS

Stocks

26,555

28,150

Debtors

11,344

9,864

Cash at bank and in hand

5,014

5,409

42,913

43,423

CREDITORS

Amounts falling due within one year

12,367

22,477

NET CURRENT ASSETS

30,546

20,946

TOTAL ASSETS LESS CURRENT LIABILITIES

76,946

72,799

CAPITAL AND RESERVES

Called up share capital

4

100

100

Profit and loss account

76,846

72,699

SHAREHOLDERS' FUNDS

76,946

72,799

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2015 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors on 1 December 2015 and were signed on its behalf by:

Mrs Jasbir Kaur - 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 goods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

Deferred tax

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

sheet date.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2014

and 31 March 2015

30,000

AMORTISATION

At 1 April 2014

4,500

Amortisation for year

1,500

At 31 March 2015

6,000

NET BOOK VALUE

At 31 March 2015

24,000

At 31 March 2014

25,500

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2014

and 31 March 2015

37,120

DEPRECIATION

At 1 April 2014

10,767

Charge for year

3,953

At 31 March 2015

14,720

NET BOOK VALUE

At 31 March 2015

22,400

At 31 March 2014

26,353

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2015

2014

value:

£

£

100

Ordinary

£1

100

100