Martin Barraud Limited - Abbreviated accounts

MARTIN BARRAUD LIMITED - Company Information

Registered number

04466035

Martin Barraud Limited

Abbreviated Accounts

30 June 2015

Martin Barraud Limited

Report to the directors on the preparation of the unaudited abbreviated accounts of Martin Barraud Limited for the year ended 30 June 2015
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abbreviated accounts of Martin Barraud Limited for the year ended 30 June 2015 which comprise of the balance sheet and the related notes 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/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.

J Richard Hildebrand & CO
Chartered Certified Accountants
2 Accommodation Road
London
NW11 8ED

16 March 2016

Martin Barraud Limited
Registered number:		04466035
Abbreviated Balance Sheet
as at 30 June 2015

Notes			2015			2014
£				£
Fixed assets
Tangible assets	2		209			-

Current assets
Debtors		23,771			13,056
Cash at bank and in hand		9,008			10,777
		32,779			23,833

Creditors: amounts falling due within one year		(22,559)			(30,179)

Net current assets/(liabilities)			10,220			(6,346)

Total assets less current liabilities			10,429			(6,346)

Creditors: amounts falling due after more than one year			(9,958)			-



Net assets/(liabilities)			471			(6,346)

Capital and reserves
Called up share capital	3		1			1
Profit and loss account			470			(6,347)

Shareholder's funds			471			(6,346)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.



Martin Barraud
Director
Approved by the board on 15 March 2016

Martin Barraud Limited
Notes to the Abbreviated Accounts
for the year ended 30 June 2015

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

	Turnover
	Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

	Depreciation
	Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

	Plant and machinery			20% reducing balance

	Deferred taxation
	Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.

	Foreign currencies
	Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.


2	Tangible fixed assets					£

	Cost
	Additions					261
	At 30 June 2015					261

	Depreciation
	Charge for the year					52
	At 30 June 2015					52

	Net book value
	At 30 June 2015					209


3	Share capital	Nominal		2015		2015		2014
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		1		1		1


4	Loans to directors
	Description and conditions	B/fwd	Introduced		Withdrawn		C/fwd
£			£		£		£
	M. Barraud
	Amount due to the company at the Balance Sheet date	(19,002)		-		35,414		16,412

		(19,002)		-		35,414		16,412