Barclay Star Developments Limited - Abbreviated accounts 16.1

REGISTERED NUMBER: SC477854 (Scotland)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE PERIOD 20 MAY 2014 TO 31 MAY 2015

FOR

BARCLAY STAR DEVELOPMENTS LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

4

DIRECTORS:

J C Lockhart

A B Shepherd

REGISTERED OFFICE:

10 Queens Road

STONEHAVEN

AB39 2HQ

REGISTERED NUMBER:

SC477854 (Scotland)

ACCOUNTANTS:

Bain Henry Reid

Chartered Accountants

4 West Craibstone Street

Bon Accord Square

ABERDEEN

AB11 6YL

CURRENT ASSETS

Stocks

198,368

Debtors

192

Cash at bank

2,621

201,181

CREDITORS

Amounts falling due within one year

202,517

NET CURRENT LIABILITIES

(1,336

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,336

)

CAPITAL AND RESERVES

Called up share capital

2

Profit and loss account

(1,338

)

SHAREHOLDERS' FUNDS

(1,336

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2015 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors on 14 June 2016 and were signed on its behalf by:

A B Shepherd - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The company meets its day to day working capital requirements through a director's loan account. The directors

have confirmed they intend to continue to provide support from their own resources for a period of at least twelve

months from the date of signing the accounts. The directors therefore believe that the company is a going concern

and consequently the financial statements have been prepared on the going concern basis.

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).

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

2.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

2

Ordinary

£1

2

2 Ordinary shares of £1 were issued during the period for cash of £ 2 .

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to three) have

been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial

statements of Barclay Star Developments Limited for the period ended 31 May 2015 which comprise the Profit and Loss

Account, the Balance Sheet, and the related notes from the company's accounting records and from information and

explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.org.uk/accountspreparationguidance.

This report is made solely to the Board of Directors of Barclay Star Developments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Barclay Star Developments Limited and state those matters that we have agreed to state to the Board of Directors of Barclay Star Developments Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.org.uk/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Barclay Star Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Barclay Star Developments Limited. You consider that Barclay Star Developments Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Barclay Star Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bain Henry Reid

Chartered Accountants

4 West Craibstone Street

Bon Accord Square

ABERDEEN

AB11 6YL

14 June 2016