Micro-entity Accounts - MOEBIUS LIMITED

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Registered Number 05540275

MOEBIUS LIMITED

Micro-entity Accounts

31 March 2017

MOEBIUS LIMITED Registered Number 05540275

Micro-entity Balance Sheet as at 31 March 2017

	Notes	2017	2016
		£	£
Current assets
Debtors	1	100	829
Cash at bank and in hand		18,246	38,003
		18,346	38,832
Creditors: amounts falling due within one year		(18,165)	(10,803)
Net current assets (liabilities)		181	28,029
Total assets less current liabilities		181	28,029
Total net assets (liabilities)		181	28,029
Capital and reserves
Called up share capital	2	100	100
Profit and loss account		81	27,929
Shareholders' funds		181	28,029

For the year ending 31 March 2017 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 6 December 2017

And signed on their behalf by:
P Chapman, Director

MOEBIUS LIMITED Registered Number 05540275

Notes to the Micro-entity Accounts for the period ended 31 March 2017

1Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2Called Up Share Capital
Allotted, called up and fully paid:

	2017 £	2016 £
100 Ordinary shares of £1 each	100	100

3Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.