Abbreviated Company Accounts - BALFRON HIGH SCHOOL TRUST

BALFRON HIGH SCHOOL TRUST - Company Information

Registered Number SC366263

BALFRON HIGH SCHOOL TRUST

Abbreviated Accounts

30 September 2015

BALFRON HIGH SCHOOL TRUST Registered Number SC366263

Abbreviated Balance Sheet as at 30 September 2015

	2015	2014
	£	£
Current assets
Cash at bank and in hand	323	5,526
	323	5,526
Creditors: amounts falling due within one year	(323)	(300)
Net current assets (liabilities)	0	5,226
Total assets less current liabilities	0	5,226
Total net assets (liabilities)	0	5,226
Reserves
Other reserves	0	5,226
Members' funds	0	5,226

For the year ending 30 September 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 27 June 2016

And signed on their behalf by:
S Teed, Director

BALFRON HIGH SCHOOL TRUST Registered Number SC366263

Notes to the Abbreviated Accounts for the period ended 30 September 2015

1Accounting Policies

Basis of measurement and preparation of accounts
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), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Other accounting policies
Basis of Preparation
The charity has ceased operating and therefore these financial statements are not prepared on the going concern basis. There are no adjustments required to any of the amounts in the financial statements as a result of this.

Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

The charity has no restricted funds.

2Company limited by guarantee
Company is limited by guarantee and consequently does not have share capital.