Breacan Training Limited - Abbreviated accounts 16.1

REGISTERED NUMBER: SC204620 (Scotland)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2016

FOR

BREACAN TRAINING LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

M Macleod

SECRETARY:

Mrs J E Macleod

REGISTERED OFFICE:

16 Uigen

Isle of Lewis

HS2 9HX

REGISTERED NUMBER:

SC204620 (Scotland)

ACCOUNTANTS:

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

BANKERS:

Royal Bank of Scotland

17 North Beach Street

Stornoway

Isle of Lewis

HS1 2XH

FIXED ASSETS

1,596

Tangible assets

2

1,931

CURRENT ASSETS

56,725

Debtors

75,601

35,842

Cash at bank

21,014

92,567

96,615

CREDITORS

68,674

Amounts falling due within one year

59,203

23,893

NET CURRENT ASSETS

37,412

25,489

TOTAL ASSETS LESS CURRENT
LIABILITIES

39,343

CAPITAL AND RESERVES

2

Called up share capital

3

2

25,487

Profit and loss account

39,341

25,489

SHAREHOLDERS' FUNDS

39,343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director on 2 November 2016 and were signed by:

M Macleod - 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 January 2015).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2015

12,792

Additions

2,001

At 31 March 2016

14,793

DEPRECIATION

At 1 April 2015

11,196

Charge for year

1,666

At 31 March 2016

12,862

NET BOOK VALUE

At 31 March 2016

1,931

At 31 March 2015

1,596

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.16

31.3.15

value:

£

2

Ordinary

£1

2