Engineering Management & Construction Limited - Period Ending 2015-09-30

Registration number: SC327486

Engineering Management & Construction Limited

Unaudited Abbreviated Accounts

for the Year Ended 30 September 2015
 

Reilly McMordie Limited
Chartered Certified Accountants
4 Ambassador Place
Stockport Road
Altrincham
Cheshire
WA15 8DB

Engineering Management & Construction Limited
Contents

Accountants' Report 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 3 to 4

The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 4) have been prepared.

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Engineering Management & Construction Limited
for the Year Ended 30 September 2015

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Engineering Management & Construction Limited for the year ended 30 September 2015 set out on pages from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made solely to the Board of Directors of Engineering Management & Construction Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Engineering Management & Construction Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Engineering Management & Construction Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Engineering Management & Construction Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Engineering Management & Construction Limited. You consider that Engineering Management & Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Engineering Management & Construction 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 accounts.

......................................

Reilly McMordie Limited
Chartered Certified Accountants
4 Ambassador Place
Stockport Road
Altrincham
Cheshire
WA15 8DB

27 June 2016

Page 1

Engineering Management & Construction Limited
(Registration number: SC327486)
Abbreviated Balance Sheet at 30 September 2015

		Note			2015 £			2014 £
Fixed assets
Tangible fixed assets					-			1,582
Current assets
Debtors					-			7,941
Cash at bank and in hand					11,939			10,497
					11,939			18,438
Creditors: Amounts falling due within one year					(1,785)			(10,640)
Net current assets					10,154			7,798
Net assets					10,154			9,380
Capital and reserves
Called up share capital		3			1			1
Profit and loss account					10,153			9,379
Shareholders' funds					10,154			9,380

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 director acknowledges his 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 director on 27 June 2016

.........................................
Mr Ewan McDonald Cowan
Director

The notes on pages 3 to 4 form an integral part of these financial statements.
Page 2

Engineering Management & Construction Limited
Notes to the Abbreviated Accounts for the Year Ended 30 September 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).

Going concern

The financial statements have not been prepared on a going concern basis as the company has ceased to trade. It is the director's intention to make an application to the Companies House for the company to be removed from its register.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the provision of services to customers.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful life as follows

Asset class	Depreciation method and rate
Office equipment	3 years straight line
Other tangible assets	5 years straight line

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.

Pensions

The company makes controbutions into a Self-invested Personal Pension Plan for the benefit of its director. The contributions are recognised in the profit and loss account in the period in which they are paid.

Page 3

Engineering Management & Construction Limited
Notes to the Abbreviated Accounts for the Year Ended 30 September 2015
......... continued

2	Fixed assets

		Tangible assets £			Total £
Cost
At 1 October 2014		7,809			7,809
Additions		2,000			2,000
Disposals		(9,809)			(9,809)
At 30 September 2015		-			-
Depreciation
At 1 October 2014		6,227			6,227
Eliminated on disposals		(6,227)			(6,227)
At 30 September 2015		-			-
Net book value
At 30 September 2015		-			-
At 30 September 2014		1,582			1,582

3	Share capital

Allotted, called up and fully paid shares

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

Page 4