BACD - Abbreviated accounts 16.1
BACD - Abbreviated accounts 16.1
REGISTERED NUMBER: |
ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2016 |
FOR |
BACD |
T/A |
BRITISH COLLEGE OF AESTHETIC MEDICINE |
BACD (REGISTERED NUMBER: 06634531) |
T/A BRITISH COLLEGE OF AESTHETIC MEDICINE |
CONTENTS OF THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 JUNE 2016 |
Page |
Company Information | 1 |
Abbreviated Balance Sheet | 2 |
Notes to the Abbreviated Accounts | 3 |
BACD |
T/A BRITISH COLLEGE OF AESTHETIC MEDICINE |
COMPANY INFORMATION |
FOR THE YEAR ENDED 30 JUNE 2016 |
DIRECTORS: |
SECRETARY: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
BACD (REGISTERED NUMBER: 06634531) |
T/A BRITISH COLLEGE OF AESTHETIC MEDICINE |
ABBREVIATED BALANCE SHEET |
30 JUNE 2016 |
2016 | 2015 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
Tangible assets | 3 |
CURRENT ASSETS |
Debtors |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
RESERVES |
Funding reserves |
Income and expenditure account |
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 surplus or deficit 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 financial statements were approved by the Board of Directors on |
BACD (REGISTERED NUMBER: 06634531) |
T/A BRITISH COLLEGE OF AESTHETIC MEDICINE |
NOTES TO THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 JUNE 2016 |
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 January 2015). |
Turnover |
Turnover represents net invoiced sales of goods, excluding value added tax. |
Diploma course development |
The cost of developing the Diploma course is being written off equally over 5 years. |
Tangible fixed assets |
Plant and machinery etc | - |
Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance |
sheet date. |
Hire purchase and leasing commitments |
Rentals paid under operating leases are charged to the income and expenditure account on a straight line basis |
over the period of the lease. |
2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 July 2015 |
and 30 June 2016 |
AMORTISATION |
At 1 July 2015 |
and 30 June 2016 |
NET BOOK VALUE |
At 30 June 2016 |
At 30 June 2015 |
BACD (REGISTERED NUMBER: 06634531) |
T/A BRITISH COLLEGE OF AESTHETIC MEDICINE |
NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 30 JUNE 2016 |
3. | TANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 July 2015 |
and 30 June 2016 |
DEPRECIATION |
At 1 July 2015 |
Charge for year |
At 30 June 2016 |
NET BOOK VALUE |
At 30 June 2016 |
At 30 June 2015 |
4. | LIMIT OF MEMBERS' GUARANTEE |
The liability of the members is limited. Every member of the company undertakes to contribute such amount as |
may be required (not exceeding £1) to the company's assets if the company should be wound up while he is a |
member or within one year after he ceases to be a member. |