Aberdare Investments (U.K.) Limited - Abbreviated accounts

ABERDARE INVESTMENTS (U.K.) LIMITED - Company Information

Registered number

03833454

Aberdare Investments (U.K.) Limited

Abbreviated Accounts

31 December 2015

Aberdare Investments (U.K.) Limited

Report to the directors on the preparation of the unaudited abbreviated accounts of Aberdare Investments (U.K.) Limited for the year ended 31 December 2015
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abbreviated accounts of Aberdare Investments (U.K.) Limited for the year ended 31 December 2015 which comprise of 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.

Dove Accountants, Tax & Business Advisors
Chartered Certified Accountants
Suite 2, The Wellington
78 High Street
Uttoxeter
Staffordshire
ST14 7JD

15 September 2016

Aberdare Investments (U.K.) Limited
Registered number:		03833454
Abbreviated Balance Sheet
as at 31 December 2015

Notes			2015			2014
£				£
Fixed assets
Tangible assets	2		215,163			215,244

Current assets
Cash at bank and in hand		1,787			2,711

Creditors: amounts falling due within one year		(3,655)			(7,921)

Net current liabilities			(1,868)			(5,210)

Total assets less current liabilities			213,295			210,034

Creditors: amounts falling due after more than one year			(33,966)			(33,966)



Net assets			179,329			176,068

Capital and reserves
Called up share capital	3		1,000			1,000
Revaluation reserve			118,104			118,104
Profit and loss account			60,225			56,964

Shareholders' funds			179,329			176,068

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.



M C Milner
Director
Approved by the board on 15 September 2016

Aberdare Investments (U.K.) Limited
Notes to the Abbreviated Accounts
for the year ended 31 December 2015

1	Accounting policies

	Basis of preparation
	The accounts 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 the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

	Depreciation
	Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

	Office equipment			10% straight line

	Deferred taxation
	Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.

	Investment properties
	Investment properties are shown at their open market value. The surplus or deficit arising from the annual revaluation is transferred to the investment revaluation reserve unless a deficit, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year. This is in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the act is required in order to give a true and fair view.

	Financial instruments
	Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either 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.


2	Tangible fixed assets					£

	Cost
	At 1 January 2015					215,808
	At 31 December 2015					215,808

	Depreciation
	At 1 January 2015					564
	Charge for the year					81
	At 31 December 2015					645

	Net book value
	At 31 December 2015					215,163
	At 31 December 2014					215,244


3	Share capital	Nominal		2015		2015		2014
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		1,000		1,000		1,000