Abbreviated Company Accounts - ENIGMA CONSULTING LIMITED

Abbreviated Company Accounts - ENIGMA CONSULTING LIMITED

MANIC CREATIVE LTD - Company Information

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Registered Number 03154440

ENIGMA CONSULTING LIMITED

Abbreviated Accounts

31 July 2016

ENIGMA CONSULTING LIMITED Registered Number 03154440

Abbreviated Balance Sheet as at 31 July 2016

Notes 2016 2015
£ £
Fixed assets
Tangible assets 2 - 151
- 151
Current assets
Debtors 7,517 35,317
Cash at bank and in hand - 9,318
7,517 44,635
Creditors: amounts falling due within one year (7,474) (37,287)
Net current assets (liabilities) 43 7,348
Total assets less current liabilities 43 7,499
Creditors: amounts falling due after more than one year - (4,336)
Total net assets (liabilities) 43 3,163
Capital and reserves
Called up share capital 3 100 100
Profit and loss account (57) 3,063
Shareholders' funds 43 3,163
  • 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 27 April 2017

And signed on their behalf by:
Mr J G A Mitchell, Director
Mrs E Mitchell, Director

ENIGMA CONSULTING LIMITED Registered Number 03154440

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

1Accounting Policies

Basis of measurement and preparation of accounts
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015)

Turnover policy
Turnover represents amounts receivable for goods and services, net of VAT and trade discounts.

Tangible assets depreciation policy
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer Equipment - 33% straight line
Fixtures, Fittings and Equipment - 25% straight line.

Other accounting policies
Compliance with accounting standards

The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

Deferred Taxation

Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

2Tangible fixed assets
£
Cost
At 1 August 2015 42,939
Additions -
Disposals -
Revaluations -
Transfers -
At 31 July 2016 42,939
Depreciation
At 1 August 2015 42,788
Charge for the year 151
On disposals -
At 31 July 2016 42,939
Net book values
At 31 July 2016 0
At 31 July 2015 151
3Called Up Share Capital
Allotted, called up and fully paid:
2016
£		 2015
£
100 Ordinary shares of £1 each 100 100

4Transactions with directors

Name of director receiving advance or credit: Mr and Mrs J Mitchell
Description of the transaction: Directors Loan Account
Balance at 1 August 2015: £ 30,019
Advances or credits made: £ 17,358
Advances or credits repaid: £ 42,299
Balance at 31 July 2016: £ 5,078

This has been repaid subsequent to the year end.