Eduark Limited - Abbreviated accounts

Registered number

09031102

Eduark Limited

Abbreviated Accounts

31 May 2015

Eduark Limited
Registered number:		09031102
Abbreviated Balance Sheet
as at 31 May 2015

Notes			2015
£
Current assets
Cash at bank and in hand		20,336

Creditors: amounts falling due within one year		(23,685)

Net current liabilities			(3,349)

Net liabilities			(3,349)

Capital and reserves
Called up share capital	2		100
Profit and loss account			(3,449)

Shareholder's funds			(3,349)

The director is 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 director acknowledges his 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.



Ms Yuzhi Jin
Director
Approved by the board on 25 April 2016

Eduark Limited
Notes to the Abbreviated Accounts
for the period ended 31 May 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% straight line
	Motor vehicles			25% straight line

	Stocks
	Stock is valued at the lower of cost and net realisable value.

	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.


2	Share capital	Nominal		2015		2015
value			Number		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		-		100

Nominal			Number		Amount
value			£
	Shares issued during the period:
	Ordinary shares	£1 each		-		100