Merantus Limited - Abbreviated accounts 16.1

REGISTERED NUMBER: 08062267

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MAY 2016

FOR

MERANTUS LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

4

DIRECTOR:

Mr S Cooper

SECRETARY:

REGISTERED OFFICE:

33 Cheddington Road

Pitstone

Leighton Buzzard

Bedfordshire

LU7 9AQ

REGISTERED NUMBER:

08062267

ACCOUNTANTS:

Michael S. Ramsey Ltd

Chartered Accountants

First Floor

Bank House

9 Bridge Street

Newcastle Emlyn

Carmarthenshire

SA38 9DX

CURRENT ASSETS

Stocks

635

166

Debtors

1,530

1,916

Cash at bank

824

1,672

2,989

3,754

CREDITORS

Amounts falling due within one year

855

938

NET CURRENT ASSETS

2,134

2,816

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,134

2,816

CAPITAL AND RESERVES

Called up share capital

2

1

Profit and loss account

2,133

2,815

SHAREHOLDERS' FUNDS

2,134

2,816

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director on 30 June 2016 and were signed by:

Mr S Cooper - Director

1.	ACCOUNTING POLICIES

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 January 2015).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/5/16

31/5/15

value:

£

1

Ordinary

1

The following reproduces the text of the report prepared for the director 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 Merantus Limited for the year ended 31 May 2016 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the director of Merantus Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Merantus Limited and state those matters that we have agreed to state to the director of Merantus Limited in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Merantus 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 Merantus Limited. You consider that Merantus 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 financial statements of Merantus 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.

Michael S. Ramsey Ltd

Chartered Accountants

First Floor

Bank House

9 Bridge Street

Newcastle Emlyn

Carmarthenshire

SA38 9DX

30 June 2016