Roche Communications Limited - Period Ending 2015-12-31

Registration number: 06033927

Roche Communications Limited

Unaudited Abbreviated Accounts

for the Year Ended 31 December 2015
 

Roche Communications Limited
Contents

Abbreviated Balance Sheet 1

Notes to the Abbreviated Accounts 2 to 4

Roche Communications Limited
(Registration number: 06033927)
Abbreviated Balance Sheet at 31 December 2015

		Note			2015 £			2014 £
Fixed assets
Tangible fixed assets					32,155			41,725
Current assets
Debtors					461,692			504,849
Cash at bank and in hand					1,385,914			962,726
					1,847,606			1,467,575
Creditors: Amounts falling due within one year					(315,835)			(309,330)
Net current assets					1,531,771			1,158,245
Total assets less current liabilities					1,563,926			1,199,970
Provisions for liabilities					(4,855)			(6,683)
Net assets					1,559,071			1,193,287
Capital and reserves
Called up share capital		3			1,000			1,000
Profit and loss account					1,558,071			1,192,287
Shareholders' funds					1,559,071			1,193,287

For the year ending 31 December 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 director acknowledges her 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 director on 21 April 2016

.........................................
R Cohen
Director

The notes on pages 2 to 4 form an integral part of these financial statements.
Page 1

Roche Communications Limited
Notes to the Abbreviated Accounts for the Year Ended 31 December 2015
......... continued

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, 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 amounts chargeable, net of value added tax, in respect of public relations services and print provided to customers during the period.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	33% reducing balance
Leasehold Land and Buildings	Over the period of the lease (7 years)
Other tangible fixed assets	20% straight line

Research and development

Research and development expenditure is written off as incurred.

Deferred tax

Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes, which have arisen but not reversed by the balance sheet date, except as required by the FRSSE. Deferred tax is measured at the rates that are expected to apply in the periods when the timing differences are expected to reverse, based on the tax rates and law enacted at the balance sheet date.

Foreign currency

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the balance sheet date. All exchange differences are included in the profit and loss account.

Hire purchase and leasing

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

Page 2

Roche Communications Limited
Notes to the Abbreviated Accounts for the Year Ended 31 December 2015
......... continued

Pensions

The company operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.

2	Fixed assets

		Tangible assets £			Total £
Cost
At 1 January 2015		88,085			88,085
Additions		3,107			3,107
At 31 December 2015		91,192			91,192
Depreciation
At 1 January 2015		46,360			46,360
Charge for the year		12,677			12,677
At 31 December 2015		59,037			59,037
Net book value
At 31 December 2015		32,155			32,155
At 31 December 2014		41,725			41,725

3	Share capital

Allotted, called up and fully paid shares

	2015						2014
		No.			£			No.			£
Ordinary A shares of £1 each		970			970			970			970
Ordinary B shares of £1 each		30			30			30			30
		1,000			1,000			1,000			1,000

4	Related party transactions

Director's advances and credits

	2015 Advance/ Credit £	2015 Repaid £	2014 Advance/ Credit £	2014 Repaid £
R Cohen
Director Loan	77,080	80,000	121,964	121,750

Page 3

Roche Communications Limited
Notes to the Abbreviated Accounts for the Year Ended 31 December 2015
......... continued

5

Control

The company is controlled by R Cohen.

Page 4