Resius Limited - Period Ending 2016-07-31

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SEMPERIUS CONSULTING LIMITED - Company Information

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Registration number: SC510981

Resius Limited

trading as United Personal Lawyers

Unaudited Abbreviated Accounts

for the Year Ended 31 July 2016

Beyond The Numbers Limited
Chartered Accountants
42 Charlotte Square
Edinburgh
EH2 4HQ

Resius Limited
trading as United Personal Lawyers
Contents

Accountants' Report

Abbreviated Balance Sheet

Notes to the Abbreviated Accounts

The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 3) have been prepared.

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Resius Limited
trading as United Personal Lawyers
for the Year Ended 31 July 2016

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Resius Limited for the year ended 31 July 2016 set out on pages from the company's accounting records and from information and explanations you have given us.

We have carried out this engagment in accordance with best practice guidance issued by the Institute of Chartered Accountants of Scotland and have complied with its ethical and other professional requirements..

This report is made solely to the Board of Directors of Resius Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Resius Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the Companies Act 2006.. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Resius Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Resius Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Resius Limited. You consider that Resius 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 accounts of Resius 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 accounts.

......................................

Beyond The Numbers Limited
Chartered Accountants
42 Charlotte Square
Edinburgh
EH2 4HQ

3 April 2017

Page 1

Resius Limited
trading as United Personal Lawyers
(Registration number: SC510981)
Abbreviated Balance Sheet at 31 July 2016

	Note	2016 £
Current assets
Debtors		6,980
Cash at bank and in hand		6
		6,986
Creditors: Amounts falling due within one year		(11,140)
Net liabilities		(4,154)
Capital and reserves
Called up share capital	2	2
Profit and loss account		(4,156)
Shareholders' deficit		(4,154)

For the year ending 31 July 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 3 April 2017 and signed on its behalf by:

.........................................
Phyllis Amanda Mackay
Director

The notes on page 3 form an integral part of these financial statements.
Page 2

Resius Limited
trading as United Personal Lawyers
Notes to the Abbreviated Accounts for the Year Ended 31 July 2016
......... continued

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, 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 amounts chargeable in respect of the sale of goods and services to customers.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

2	Share capital

Allotted, called up and fully paid shares

Page 3