Emploius Ltd - Period Ending 2016-01-31

Registration number: SC467491

Emploius Ltd

Unaudited Abbreviated Accounts

for the Year Ended 31 January 2016
 

Beyond The Numbers Limited
Chartered Accountants
42 Charlotte Square
Edinburgh
EH2 4HQ

Emploius Ltd
Contents

Accountants' Report 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 3

The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 3) have been prepared.

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Emploius Ltd
for the Year Ended 31 January 2016

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Emploius Ltd for the year ended 31 January 2016 set out on pages from the company's accounting records and from information and explanations you have given us.

We have carried out this engagment in accordance with best practice guidance issued by the Institute of Chartered Accountants of Scotland and have complied with its ethical and other professional requirements..

This report is made solely to the Board of Directors of Emploius Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Emploius Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the Companies Act 2006.. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Emploius Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Emploius Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Emploius Ltd. You consider that Emploius Ltd 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 accounts of Emploius Ltd. 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 accounts.

......................................

Beyond The Numbers Limited
Chartered Accountants
42 Charlotte Square
Edinburgh
EH2 4HQ

30 September 2016

Page 1

Emploius Ltd
(Registration number: SC467491)
Abbreviated Balance Sheet at 31 January 2016

		Note			2016 £			2015 £
Current assets
Debtors					118,871			86,461
Cash at bank and in hand					42			6
					118,913			86,467
Creditors: Amounts falling due within one year					(137,311)			(51,292)
Net (liabilities)/assets					(18,398)			35,175
Capital and reserves
Called up share capital		2			117			117
Share premium account					59,985			59,985
Profit and loss account					(78,500)			(24,927)
Shareholders' (deficit)/funds					(18,398)			35,175

For the year ending 31 January 2016 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

Approved by the Board on 30 September 2016 and signed on its behalf by:

.........................................
Mr Malcolm Mackay
Director

The notes on page 3 form an integral part of these financial statements.
Page 2

Emploius Ltd
Notes to the Abbreviated Accounts for the Year Ended 31 January 2016
......... continued

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, 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 amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as 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. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

2	Share capital

Allotted, called up and fully paid shares

	2016						2015
		No.			£			No.			£
Ordinary of £0.01 each		11,711			117			11,711			117

New shares allotted

During the year - having an aggregate nominal value of £nil were allotted for an aggregate consideration of £nil.

Page 3