Blueprint Architecture & Design Limited - Abbreviated accounts 16.1

REGISTERED NUMBER: SC310921 (Scotland)

Blueprint Architecture & Design Limited

Abbreviated Accounts For The Year Ended 31 October 2016

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

Chartered Accountants' Report

6

DIRECTORS:

D I MacDonald

Mrs M MacDonald

REGISTERED OFFICE:

8 Tower Street

Tain

Ross-shire

IV19 1DY

REGISTERED NUMBER:

SC310921 (Scotland)

ACCOUNTANTS:

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

FIXED ASSETS

Intangible assets

2

2,250

2,812

Tangible assets

3

9,298

26,097

11,548

28,909

CURRENT ASSETS

Debtors

9,848

4,905

Cash at bank

7,119

3,136

16,967

8,041

CREDITORS

Amounts falling due within one year

22,600

14,547

NET CURRENT LIABILITIES

(5,633

)

(6,506

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,915

22,403

CREDITORS

Amounts falling due after more than one
year

(3,949

)

(15,027

)

PROVISIONS FOR LIABILITIES

(1,860

)

(5,219

)

NET ASSETS

106

2,157

CAPITAL AND RESERVES

Called up share capital

4

100

Profit and loss account

6

2,057

SHAREHOLDERS' FUNDS

106

2,157

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

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

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 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 Board of Directors on 16 February 2017 and were signed on its behalf
by:

D I MacDonald - 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.

Goodwill

Goodwill is the amount paid in connection with the acquisition of a business in 2006. After initially being

amortised evenly over its initial estimated useful life of twenty years, the remainder is now being amortised over

its remaining estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Equipment

-

25% 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held

under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases

are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The

capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 November 2015

and 31 October 2016

5,000

AMORTISATION

At 1 November 2015

2,188

Amortisation for year

562

At 31 October 2016

2,750

NET BOOK VALUE

At 31 October 2016

2,250

At 31 October 2015

2,812

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 November 2015

37,509

Additions

1,815

Disposals

(21,900

)

At 31 October 2016

17,424

DEPRECIATION

At 1 November 2015

11,412

Charge for year

5,574

Eliminated on disposal

(8,860

)

At 31 October 2016

8,126

NET BOOK VALUE

At 31 October 2016

9,298

At 31 October 2015

26,097

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.16

31.10.15

value:

£

100

Ordinary

£1

100

5.	RELATED PARTY DISCLOSURES

During the year, total dividends of £32,480 (2015 - £29,400) were paid to the directors .

Mr D I and Mrs M MacDonald

are directors in the company

A loan has been given from the company to the directors. No interest is charged and no repayment terms have

been agreed.

31.10.16

31.10.15

£

Amount due from related party at the balance sheet date

992

-

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to five)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Blueprint Architecture & Design Limited for the year ended 31 October 2016 which comprise the

Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from

information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Blueprint Architecture & Design Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blueprint Architecture & Design Limited and state those matters that we have agreed to state to the Board of Directors of Blueprint Architecture & Design Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Blueprint Architecture & Design Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blueprint Architecture & Design Limited. You consider that Blueprint Architecture & Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Blueprint Architecture & Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

16 February 2017