CAJ Group Limited - Abbreviated accounts 16.3
CAJ Group Limited - Abbreviated accounts 16.3
| REGISTERED NUMBER: |
| CAJ GROUP LIMITED |
| ABBREVIATED UNAUDITED ACCOUNTS |
| FOR THE YEAR ENDED 31 MARCH 2016 |
| CAJ GROUP LIMITED (REGISTERED NUMBER: 06783707) |
| CONTENTS OF THE ABBREVIATED ACCOUNTS |
| FOR THE YEAR ENDED 31 MARCH 2016 |
| Page |
| Company Information | 1 |
| Abbreviated Balance Sheet | 2 |
| Notes to the Abbreviated Accounts | 3 |
| CAJ GROUP LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 MARCH 2016 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| CAJ GROUP LIMITED (REGISTERED NUMBER: 06783707) |
| ABBREVIATED BALANCE SHEET |
| 31 MARCH 2016 |
| 2016 | 2015 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 2 |
| CURRENT ASSETS |
| Debtors |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 3 |
| Share premium |
| Revaluation reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 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 financial statements were approved by the Board of Directors on by: |
| CAJ GROUP LIMITED (REGISTERED NUMBER: 06783707) |
| NOTES TO THE ABBREVIATED ACCOUNTS |
| FOR THE YEAR ENDED 31 MARCH 2016 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| These financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets. |
| Preparation of consolidated financial statements |
| The financial statements contain information about CAJ Group Limited as an individual company and do not |
| contain consolidated financial information as the parent of a group. The company has taken the option under |
| Section 398 of the Companies Act 2006 not to prepare consolidated financial statements. |
| Dividend receivable |
| Dividend receivable from investments in equity shares is recognised net of attributable tax credits when the |
| dividend is declared. |
| Deferred tax |
| The charge for taxation takes into account taxation deferred as a result of timing differences between the |
| treatment of certain items for taxation and accounting purposes. In general, deferred tax is recognised in respect |
| of all timing differences that have originated but not reversed at the balance sheet date. |
| However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely |
| than not that there will be suitable taxable profits from which the future reversal of the underlying timing |
| differences can be deducted. Deferred tax is not recognised on revaluation gains. Deferred taxation is measured |
| on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences |
| reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date. |
| No provision has been made for deferred tax arising on the revaluation of the Investments. An amount would |
| become liable in the event of the investments being sold, but there are no plans to sell in the foreseeable future.. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the |
| balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at |
| the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| Portfolio of investments |
| Purchase of investments are initially recognised at cost being the consideration paid, and subsequently valued at |
| the director best estimate at the balance sheet date. |
| CAJ GROUP LIMITED (REGISTERED NUMBER: 06783707) |
| NOTES TO THE ABBREVIATED ACCOUNTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2016 |
| 2. | FIXED ASSET INVESTMENTS |
| Investments |
| other |
| than |
| loans |
| £ |
| COST OR VALUATION |
| At 1 April 2015 | 6,248,975 |
| Additions | 11,535 |
| Disposals | (6,500 | ) |
| Revaluations | 54,750 |
| At 31 March 2016 | 6,308,760 |
| NET BOOK VALUE |
| At 31 March 2016 |
| At 31 March 2015 |
| 3. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2016 | 2015 |
| value: | £ | £ |
| Ordinary "A" Voting Shares | £1 |
| Ordinary "B" Non Voting Shares | £1 |
| 50,010 | 50,010 |