Abbreviated Company Accounts - J&R FOWLER INVESTMENTS LIMITED

J&R FOWLER INVESTMENTS LIMITED - Company Information

08446654 J&R FOWLER INVESTMENTS LIMITED 2014-03-31 false 2013-03-15 2014-03-31 true 08446654 2013-03-15 2014-03-31 08446654 2014-03-31 08446654 uk-gaap-cd-bus:Director1 2013-03-15 2014-03-31 08446654 uk-gaap-cd-bus:Director2 2013-03-15 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-03-15 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-03-31 iso4217:GBP shares

Registered Number 08446654

J&R FOWLER INVESTMENTS LIMITED

Abbreviated Accounts

31 March 2014

J&R FOWLER INVESTMENTS LIMITED Registered Number 08446654

Abbreviated Balance Sheet as at 31 March 2014

	Notes	2014
		£
Fixed assets
Tangible assets	2	276,281
Investments	3	100
		276,381
Current assets
Debtors		1,301
Cash at bank and in hand		7
		1,308
Creditors: amounts falling due within one year		(201,615)
Net current assets (liabilities)		(200,307)
Total assets less current liabilities		76,074
Creditors: amounts falling due after more than one year		(76,067)
Total net assets (liabilities)		7
Capital and reserves
Called up share capital	4	100
Profit and loss account		(93)
Shareholders' funds		7

For the year ending 31 March 2014 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 15 December 2014

And signed on their behalf by:
J P Fowler, Director

J&R FOWLER INVESTMENTS LIMITED Registered Number 08446654

Notes to the Abbreviated Accounts for the period ended 31 March 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and
services to customers.

Tangible assets depreciation policy
Certain of the company's properties are held for long-term investment. Investment properties are
accounted for in accordance with the FRSSE, as follows: No depreciation is provided in respect of investment properties and they are revalued annually. The surplus or deficit on revaluation is transferred to the revaluation reserve unless a deficit below original cost, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year.
This treatment as regards the company's investment properties may be a departure from the
requirements of the Companies Act concerning the depreciation of fixed assets. However, these
properties are not held for consumption but for investment and the directors consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

Other accounting policies
Fixed asset investments
Fixed asset investments are stated at historical cost less provision for any diminution in value.

2Tangible fixed assets

	£
Cost
Additions	276,281
Disposals	-
Revaluations	-
Transfers	-
At 31 March 2014	276,281
Depreciation
Charge for the year	-
On disposals	-
At 31 March 2014	-
Net book values
At 31 March 2014	276,281

3Fixed assets Investments
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
Undertaking Holding: Garfield Builders Limited
Proportion of voting rights and shares held: ordinary shares 100%
Principal activity: construction and civil engineers

The profit for the financial period of Garfield Builders Limited was £97,633 and the aggregate amount
of capital and reserves at the end of the period was £353,305.

4Called Up Share Capital
Allotted, called up and fully paid:

	2014 £
100 Ordinary shares of £1 each	100