Moksha Advisory Services Limited - Abbreviated accounts 16.3

REGISTERED NUMBER: 04090324 (England and Wales)

Abbreviated Unaudited Accounts

for the Year Ended 30 September 2016

for

Moksha Advisory Services Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

E R M Rinner

SECRETARY:

Mrs B M Rinner

REGISTERED OFFICE:

21 Warriner Gardens

London

SW11 4EA

REGISTERED NUMBER:

04090324 (England and Wales)

ACCOUNTANTS:

Sinden Thackeray Partnership

Stirling House

Sunderland Quay

Culpeper Close

Rochester

Kent

ME2 4HN

FIXED ASSETS

Tangible assets

2

3,661

4,882

Investments

3

106,470

106,470

110,131

111,352

CURRENT ASSETS

Stocks

-

13,365

Debtors

4

130,764

3,621

Cash at bank

13,282

12,667

144,046

29,653

CREDITORS

Amounts falling due within one year

105,429

55,865

NET CURRENT ASSETS/(LIABILITIES)

38,617

(26,212

)

TOTAL ASSETS LESS CURRENT LIABILITIES

148,748

85,140

PROVISIONS FOR LIABILITIES

732

976

NET ASSETS

148,016

84,164

CAPITAL AND RESERVES

Called up share capital

5

2

2

Profit and loss account

148,014

84,162

SHAREHOLDERS' FUNDS

148,016

84,164

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director on 26 May 2017 and were signed by:

E R M Rinner - 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 services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the

balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange

ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating

result.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 October 2015

and 30 September 2016

7,369

DEPRECIATION

At 1 October 2015

2,487

Charge for year

1,221

At 30 September 2016

3,708

NET BOOK VALUE

At 30 September 2016

3,661

At 30 September 2015

4,882

3.	FIXED ASSET INVESTMENTS

30.9.16

30.9.15

£

£

Unlisted Investments

106,470

106,470

Unlisted

investments

£

COST

At 1 October 2015

106,470

At 30 September 2016

106,470

NET BOOK VALUE

At 30 September 2016

106,470

This represents an investment share holding of 14,000 shares in The Potential Project International APS, a

company registered in Denmark DK34474990.

4.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

The aggregate total of debtors falling due after more than one year is £ 28,016

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.16

30.9.15

value:

£

£

2

Ordinary

£1

2

2