Abbreviated Company Accounts - PARO DENT CONSULTING LTD

PARO DENT CONSULTING LTD - Company Information

07261660 PARO DENT CONSULTING LTD 2016-05-31 false 2015-06-01 2016-05-31 true 07261660 2015-06-01 2016-05-31 07261660 2016-05-31 07261660 2015-05-31 07261660 uk-gaap-cd-bus:Director1 2015-06-01 2016-05-31 07261660 uk-gaap-cd-bus:Director2 2015-06-01 2016-05-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-06-01 2016-05-31 uk-gaap-cd-bus:OrdinaryShareClass1 2016-05-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-05-31 iso4217:GBP shares

Registered Number 07261660

PARO DENT CONSULTING LTD

Abbreviated Accounts

31 May 2016

PARO DENT CONSULTING LTD Registered Number 07261660

Abbreviated Balance Sheet as at 31 May 2016

	Notes	2016	2015
		£	£
Fixed assets
Tangible assets	2	546	526
		546	526
Current assets
Debtors		-	3,720
Cash at bank and in hand		107,880	97,704
		107,880	101,424
Creditors: amounts falling due within one year		(13,719)	(14,789)
Net current assets (liabilities)		94,161	86,635
Total assets less current liabilities		94,707	87,161
Provisions for liabilities		(104)	-
Total net assets (liabilities)		94,603	87,161
Capital and reserves
Called up share capital	3	100	100
Profit and loss account		94,503	87,061
Shareholders' funds		94,603	87,161

For the year ending 31 May 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 27 February 2017

And signed on their behalf by:
Mr N Heering, Director

PARO DENT CONSULTING LTD Registered Number 07261660

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

1Accounting Policies

Basis of measurement and preparation of accounts
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 policy
The turnover shown in the profit and loss account represents the amount of goods and services provided during the year.

Tangible assets depreciation policy
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Equipment - 50% straight line

Other accounting policies
Fixed assets

All fixed assets are initially recorded at cost.

Deferred taxation

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

2Tangible fixed assets

	£
Cost
At 1 June 2015	3,996
Additions	1,089
Disposals	-
Revaluations	-
Transfers	-
At 31 May 2016	5,085
Depreciation
At 1 June 2015	3,470
Charge for the year	1,069
On disposals	-
At 31 May 2016	4,539
Net book values
At 31 May 2016	546
At 31 May 2015	526

3Called Up Share Capital
Allotted, called up and fully paid:

	2016 £	2015 £
100 Ordinary shares of £1 each	100	100