Abbreviated Company Accounts - STRATHARD COMMUNITY TRUST LIMITED

STRATHARD COMMUNITY TRUST LIMITED - Company Information

Registered Number SC282175

STRATHARD COMMUNITY TRUST LIMITED

Abbreviated Accounts

31 March 2016

STRATHARD COMMUNITY TRUST LIMITED Registered Number SC282175

Abbreviated Balance Sheet as at 31 March 2016

	2016	2015
	£	£
Fixed assets
Intangible assets	-	-
Tangible assets	-	-
Investments	-	-
	-	-
Current assets
Stocks	-	-
Debtors	-	-
Investments	-	-
Cash at bank and in hand	8,364	5,865
	8,364	5,865
Prepayments and accrued income	-	-
Creditors: amounts falling due within one year	0	0
Net current assets (liabilities)	8,364	5,865
Total assets less current liabilities	8,364	5,865
Creditors: amounts falling due after more than one year	0	0
Provisions for liabilities	0	0
Accruals and deferred income	(2,943)	(525)
Total net assets (liabilities)	5,421	5,340
Reserves
Revaluation reserve	0	0
Other reserves	0	0
Income and expenditure account	5,421	5,340
Members' funds	5,421	5,340

For the year ending 31 March 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 31 December 2016

And signed on their behalf by:
Fiona C McEwan, Director

STRATHARD COMMUNITY TRUST LIMITED Registered Number SC282175

Notes to the Abbreviated Accounts for the period ended 31 March 2016

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Grants received are treated as income in the year of receipt.
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Tangible assets depreciation policy
Not applicable

Intangible assets amortisation policy
Not applicable

Valuation information and policy
Not applicable

Other accounting policies
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. The charity is not registered for VAT, and expenditure includes VAT where applicable.

2Company limited by guarantee
Company is limited by guarantee and consequently does not have share capital.