M J MCKAY CONSULTING LIMITED Accounts filed on 31-03-2014
M J MCKAY CONSULTING LIMITED Accounts filed on 31-03-2014
M J MCKAY CONSULTING LIMITED
Company Registration Number:
08815619 (England and Wales)
Abbreviated (Unaudited) Accounts
Period of accounts
Start date: 16th December 2013
End date: 31st March 2014
SUBMITTED
M J MCKAY CONSULTING LIMITED
Company Information
for the Period Ended
31st March 2014
Director: |
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Registered office: |
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Company Registration Number: |
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M J MCKAY CONSULTING LIMITED
Abbreviated Balance sheet
As at 31st March 2014
Notes | 2014 £ |
£ |
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Current assets | |||
Debtors: |
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Cash at bank and in hand: |
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Total current assets: |
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Creditors | |||
Creditors: amounts falling due within one year |
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Net current assets (liabilities): |
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Total assets less current liabilities: |
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Total net assets (liabilities): |
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The notes form part of these financial statements
M J MCKAY CONSULTING LIMITED
Abbreviated Balance sheet
As at 31st March 2014
continued
Notes | 2014 £ |
£ |
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Capital and reserves | |||
Called up share capital: | 2 |
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Profit and Loss account: |
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Total shareholders funds: |
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The financial statements were approved by the Board of Directors on
SIGNED ON BEHALF OF THE BOARD BY:
Name: Merrick James McKay
Status: Director
The notes form part of these financial statements
M J MCKAY CONSULTING LIMITED
Notes to the Abbreviated Accounts
for the Period Ended
31st March 2014
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1. Accounting policies
Basis of measurement and preparation of accounts
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective April 2008). Turnover policy
The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT. Tangible fixed assets depreciation policy
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life. Freehold buildings – 2% on cost or revalued amounts Plant and machinery – 15% on cost Fixtures and fittings – 10% on cost Motor vehicles – 25% on cost No depreciation is provided on freehold land Intangible fixed assets amortisation policy
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives, not to exceed twenty years. Impairment of intangible assets is only reviewed where circumstance indicate that the carrying value of an asset may not be fully recoverable. Valuation information and policy
Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.