Brown & Guion Limited - Limited company - abbreviated - 11.0.0

REGISTERED NUMBER: SC170842 (Scotland)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 OCTOBER 2013

FOR

BROWN & GUION LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTORS:

R R C Guion

Ms L M Brown

SECRETARY:

Ms L M Brown

REGISTERED OFFICE:

Tich Na Cairdean

Isle Ornsay

Isle of Skye

Perthshire

IV23 8QX

REGISTERED NUMBER:

SC170842 (Scotland)

ACCOUNTANTS:

Fraser CGA Winchester

Luccam House

Church Lane

Twyford

Winchester

Hampshire

SO21 1NT

FIXED ASSETS

Tangible assets

2

164,323

164,323

CURRENT ASSETS

Debtors

4,750

249

Cash at bank

3,366

5,610

8,116

5,859

CREDITORS

Amounts falling due within one year

(172,282

)

(169,831

)

NET CURRENT LIABILITIES

(164,166

)

(163,972

)

TOTAL ASSETS LESS CURRENT LIABILITIES

157

351

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

57

251

SHAREHOLDERS' FUNDS

157

351

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2013.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2013 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 9 July 2014 and were signed on its behalf by:

Ms L M Brown - 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 April 2008).

Turnover

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

Tangible fixed assets

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

Land and buildings

-

not provided

Plant and machinery etc

-

33.33% straight line and 25% on reducing balance

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 November 2012

and 31 October 2013

204,563

DEPRECIATION

At 1 November 2012

and 31 October 2013

40,240

NET BOOK VALUE

At 31 October 2013

164,323

At 31 October 2012

164,323

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2013

2012

value:

£

£

100

Ordinary

1

100

100