J Crowther (Royton) Limited Small abbreviated accounts

J CROWTHER (ROYTON) LIMITED - Company Information

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COMPANY REGISTRATION NUMBER 00757484

J CROWTHER (ROYTON) LIMITED

UNAUDITED ABBREVIATED ACCOUNTS

30 November 2015

MORRIS GREGORY

Chartered Accountants

County End Business Centre

Jackson Street

Springhead

Oldham

Lancashire

OL4 4TZ

J CROWTHER (ROYTON) LIMITED

ABBREVIATED BALANCE SHEET

30 November 2015

	2015	2014
Note	£	£	£
FIXED ASSETS	2
Tangible assets		1,554	1,961
		-------	-------

CURRENT ASSETS

Stocks	6,620		6,754
Debtors	23,801		21,872
Cash at bank and in hand	190,983		209,179
	----------		----------
	221,404		237,805
CREDITORS: Amounts falling due within one year	( 27,709)		( 17,638)
	----------		----------
NET CURRENT ASSETS		193,695	220,167
		----------	----------
TOTAL ASSETS LESS CURRENT LIABILITIES		195,249	222,128
		----------	----------

CAPITAL AND RESERVES

Called up equity share capital	3		10,003	10,003
Profit and loss account		185,246	212,125
		----------	----------
SHAREHOLDERS' FUNDS		195,249	222,128
		----------	----------

For the year ended 30 November 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These abbreviated accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

These abbreviated accounts were approved by the directors and authorised for issue on 12 May 2016 , and are signed on their behalf by:

Mrs A J Brown Director

Company Registration Number: 00757484

J CROWTHER (ROYTON) LIMITED

NOTES TO THE ABBREVIATED ACCOUNTS

YEAR ENDED 30 NOVEMBER 2015

1. ACCOUNTING POLICIES

Basis of accounting

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

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Freehold Property-4% straight line basis

Plant & Machinery-15% reducing balance basis

Motor Vehicles-25% reducing balance basis

Office Equipment-33.33% straight line basis

Stocks

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

Deferred taxation

Provision is made for taxation deferred as a result of material timing differences between the incidence of income and expenditure for taxation and accounts purposes using the liability method, only to the extent that, in the opinion of the directors, there is a reasonable probability that a liability or asset will crystallise in the near future.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2. FIXED ASSETS

	Tangible Assets
	£

COST

At 1 December 2014 and 30 November 2015	139,581
	----------

DEPRECIATION

At 1 December 2014	137,620
Charge for year	407
	----------
At 30 November 2015	138,027
	----------

NET BOOK VALUE

At 30 November 2015	1,554
	-------

At 30 November 2014	1,961
	-------

3. SHARE CAPITAL

Allotted, called up and fully paid:

2015	2014
No.	£	No.	£
Ordinary shares of £ 1 each	10,003	10,003	10,003	10,003
	---------	---------	---------	---------