Acorn Behaviour Support Service Ltd - Period Ending 2015-08-31

Registration number: 07740037

Acorn Behaviour Support Service Ltd

Unaudited Abbreviated Accounts

for the Year Ended 31 August 2015
 

Saul Fairholm Limited
12 Tentercroft Street
Lincoln
LN5 7DB

Acorn Behaviour Support Service Ltd
Contents

Abbreviated Balance Sheet 1

Notes to the Abbreviated Accounts 2 to 3

Acorn Behaviour Support Service Ltd
(Registration number: 07740037)
Abbreviated Balance Sheet at 31 August 2015

		Note			2015 £			2014 £
Fixed assets
Tangible fixed assets		2			-			1,098
Current assets
Cash at bank and in hand					1			48,793
Creditors: Amounts falling due within one year					-			(1,720)
Net current assets					1			47,073
Total assets less current liabilities					1			48,171
Provisions for liabilities					-			(220)
Net assets					1			47,951
Capital and reserves
Called up share capital		3			1			1
Profit and loss account					-			47,950
Shareholders' funds					1			47,951

For the year ending 31 August 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 directors acknowledge their 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 Board on 11 February 2016 and signed on its behalf by:

.........................................
Mr Jeremy Moore Tucker
Director

.........................................
Mrs Helen Clayton
Director

The notes on pages 2 to 3 form an integral part of these financial statements.
Page 1

Acorn Behaviour Support Service Ltd
Notes to the Abbreviated Accounts for the Year Ended 31 August 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 April 2008).

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life

Asset class	Depreciation method and rate
Fixtures and fittings	15% on reducing balance
Office equipment	33% straight line

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.

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

Acorn Behaviour Support Service Ltd
Notes to the Abbreviated Accounts for the Year Ended 31 August 2015
......... continued

2	Fixed assets

		Tangible assets £			Total £
Cost
At 1 September 2014		2,574			2,574
Disposals		(2,574)			(2,574)
At 31 August 2015		-			-
Depreciation
At 1 September 2014		1,476			1,476
Charge for the year		1,098			1,098
Eliminated on disposals		(2,574)			(2,574)
At 31 August 2015		-			-
Net book value
At 31 August 2015		-			-
At 31 August 2014		1,098			1,098

3	Share capital

Allotted, called up and fully paid shares

	2015						2014
		No.			£			No.			£
Ordinary of £0.50 each		2			1			2			1

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