Working Plans Ltd - Limited company - abbreviated

REGISTERED NUMBER: SC321381 (Scotland)

Abbreviated Accounts for the Year Ended 31 March 2015

for

WORKING PLANS LTD

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Report of the Accountants

4

DIRECTOR:

DR Pirie

REGISTERED OFFICE:

29 Castle Street

Johnshaven

By Montrose

DD10 0ER

REGISTERED NUMBER:

SC321381 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Tangible assets

2

455

607

CURRENT ASSETS

Debtors

2,401

1,513

Cash at bank

27,344

29,171

29,745

30,684

CREDITORS

Amounts falling due within one year

30,153

27,859

NET CURRENT (LIABILITIES)/ASSETS

(408

)

2,825

TOTAL ASSETS LESS CURRENT
LIABILITIES

47

3,432

CAPITAL AND RESERVES

Called up share capital

3

2

Profit and loss account

45

3,430

SHAREHOLDERS' FUNDS

47

3,432

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 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 18 December 2015 and were signed by:

DR Pirie - 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

-

25% on reducing balance

Deferred tax

Deferred tax due to timing differences is immaterial and therefore not recognised.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the

company's pension scheme are charged to the profit and loss account in the period to which they

relate.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2014

and 31 March 2015

2,776

DEPRECIATION

At 1 April 2014

2,169

Charge for year

152

At 31 March 2015

2,321

NET BOOK VALUE

At 31 March 2015

455

At 31 March 2014

607

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2015

2014

value:

£

2

Ordinary

£1

2

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 31 March 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.