Rivendell Care at Home Services Limited - Limited company - abbreviated - 11.0.0

REGISTERED NUMBER: SC391586 (Scotland)

RIVENDELL CARE AT HOME SERVICES LIMITED

Abbreviated Unaudited Accounts

for the Period

1 February 2013 to 31 October 2013

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

4

DIRECTORS:

A N Stewart

C G Stewart

Mrs A M Stewart

SECRETARY:

A N Stewart

REGISTERED OFFICE:

28 Townsend Place

Kirkcaldy

Fife

KY1 1HB

REGISTERED NUMBER:

SC391586 (Scotland)

ACCOUNTANTS:

Harley Hepburn

28 Townsend Place

Kirkcaldy

Fife

KY1 1HB

FIXED ASSETS

Tangible assets

2

46

193

CURRENT ASSETS

Debtors

7,008

13,445

Cash at bank and in hand

5,431

1,170

12,439

14,615

CREDITORS

Amounts falling due within one year

21,975

24,385

NET CURRENT LIABILITIES

(9,536

)

(9,770

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,490

)

(9,577

)

CAPITAL AND RESERVES

Called up share capital

3

355

355

Profit and loss account

(9,845

)

(9,932

)

SHAREHOLDERS' FUNDS

(9,490

)

(9,577

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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 23 June 2014 and were signed on its behalf by:

Mrs A M Stewart - 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 sale of goods and services provided net of Value Added Tax and trade discounts. Turnover

is recognised when the goods and services are physically provided to the customer.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Deferred tax

The charge for taxation takes into account taxation deferred as a result of timing differences between the

treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in

respect of all timing differences that have originated but not reversed at the Balance Sheet date. However,

deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that

there will be suitable taxable profits from which the future reversal of the underlying timing differences can be

deducted. Deferred taxation is measured on a non-discounted basis at the average tax rates that are expected to

apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantially

enacted at the Balance Sheet date.

Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no

commitment to sell the assets.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 February 2013

and 31 October 2013

580

DEPRECIATION

At 1 February 2013

387

Charge for period

147

At 31 October 2013

534

NET BOOK VALUE

At 31 October 2013

46

At 31 January 2013

193

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2013

2013

value:

£

£

355

Ordinary

£1

355

355

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 Rivendell Care at Home Services Limited for the period ended 31 October 2013 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 Rivendell Care at Home Services 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 Rivendell Care at Home Services Limited and state those matters that we have agreed to state to

the Board of Directors of Rivendell Care at Home Services 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 Rivendell Care at Home Services 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 profit

of Rivendell Care at Home Services Limited. You consider that Rivendell Care at Home Services 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 Rivendell Care at Home

Services 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.

Harley Hepburn

28 Townsend Place

Kirkcaldy

Fife

KY1 1HB

23 June 2014