ECow Limited Small abbreviated accounts

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COMPANY REGISTRATION NUMBER SC325389

ECOW LIMITED

ABBREVIATED ACCOUNTS

31 August 2015

SOUTHON & CO

Chartered Accountants

6 The Parade

Exmouth

Devon

EX8 1RL

ECOW LIMITED

ACCOUNTANTS' REPORT TO THE DIRECTORS OF ECOW LIMITED

YEAR ENDED 31 AUGUST 2015

As described on the balance sheet, the directors of the company are responsible for the preparation of the abbreviated accounts for the year ended 31 August 2015.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions we have compiled these unaudited abbreviated accounts in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

SOUTHON & CO Chartered Accountants

6 The Parade Exmouth Devon UK EX8 1RL

11 May 2016

ECOW LIMITED

ABBREVIATED BALANCE SHEET

31 August 2015

	2015	2014
Note	£	£	£

CURRENT ASSETS

Cash at bank and in hand	2		2

CREDITORS: Amounts falling due within one year	36,670		36,670
	---------		---------
NET CURRENT LIABILITIES		( 36,668)	( 36,668)
		---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		( 36,668)	( 36,668)
		---------	---------

CAPITAL AND RESERVES

Called up equity share capital	2		1,000	1,000
Profit and loss account		( 37,668)	( 37,668)
		---------	---------
DEFICIT		( 36,668)	( 36,668)
		---------	---------

For the year ended 31 August 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These abbreviated accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

These abbreviated accounts were approved by the directors and authorised for issue on 11 May 2016 , and are signed on their behalf by:

Dr T T F Mottram

Company Registration Number: SC325389

ECOW LIMITED

NOTES TO THE ABBREVIATED ACCOUNTS

YEAR ENDED 31 AUGUST 2015

1. ACCOUNTING POLICIES

Basis of accounting

The unaudited financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015). In addition, the accounts have been prepared on a going concern basis which assumes that the company will continue to market and develop its products for the foreseeable future. This is dependent on the future trading and the support of the company's shareholders and creditors. If the company were unable to continue to trade, adjustments would have to be made to include the value of assets at their recoverable amounts and to provide for future liabilities that may arise.

Pension costs

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

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

Allotted, called up and fully paid:

2015	2014
No	£	No	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------