P.F Melarange Arboricultural Consultancy - Abbreviated accounts 16.1

REGISTERED NUMBER: 07312875 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 JULY 2015

FOR

P.F. MELARANGE ARBORICULTURAL

CONSULTANCY LTD

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

P Melarange

REGISTERED OFFICE:

Rae House

Dane Street

Bishops Stortford

Herts

CM23 3BT

REGISTERED NUMBER:

07312875 (England and Wales)

ACCOUNTANTS:

Barrow LLP

Rae House

Dane Street

Bishops Stortford

Herts

CM23 3BT

FIXED ASSETS

Tangible assets

2

4,612

10,436

CURRENT ASSETS

Debtors

3,657

4,317

Cash at bank

2,010

6,863

5,667

11,180

CREDITORS

Amounts falling due within one year

13,648

19,475

NET CURRENT LIABILITIES

(7,981

)

(8,295

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,369

)

2,141

PROVISIONS FOR LIABILITIES

2,371

2,087

NET (LIABILITIES)/ASSETS

(5,740

)

54

CAPITAL AND RESERVES

Called up share capital

3

1

1

Profit and loss account

(5,741

)

53

SHAREHOLDERS' FUNDS

(5,740

)

54

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 27 April 2016 and were signed by:

P Melarange - 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 and 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

Computer equipment

-

33% on cost

Deferred tax

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of

certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing

differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised

only to the extent that the directors consider that it is more likely than not that they will be recovered against the reversal of

deferred tax liabilities or other future taxable profits. Deferred taxation is measured on a non-discounted basis at the average

tax rates that would apply when the timing differences are expected to reverse, based on tax rates and laws that have been

enacted by the balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire

purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over

their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital

element of the future payments is treated as a liability.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 August 2014

19,548

Additions

5,007

Disposals

(15,850

)

At 31 July 2015

8,705

DEPRECIATION

At 1 August 2014

9,112

Charge for year

1,172

Eliminated on disposal

(6,191

)

At 31 July 2015

4,093

NET BOOK VALUE

At 31 July 2015

4,612

At 31 July 2014

10,436

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.15

31.7.14

value:

£

£

1

Ordinary

£1

1

1