ABC Programme Consultants Limited Accounts

ABC PROGRAMME CONSULTANTS LIMITED - Company Information






ABC Programme Consultants Limited
	Company No. 09376555
		Information for Filing with The Registrar
		31 December 2017

The Directors present their report and the accounts for the year ended 31 December 2017.

Principal activities
The principal activity of the company during the year under review was Sales Consultancy.




Directors

The Directors who served at any time during the year were as follows:

D. Angel
V. Angel


































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

V. Angel
Director
05 June 2018

at	31 December 2017

Company No.		09376555	Notes	2017	2016
				£	£
Fixed assets

	Tangible assets		2	727	247


				727	247
Current assets

	Debtors		3	9,332	4,349

	Cash at bank and in hand			47,273	36,033
				56,605	40,382
Creditors: Amount falling due within one year			4	(42,479)	(39,891)
Net current assets				14,126	491
Total assets less current liabilities				14,853	738




Net assets				14,853	738

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		5	14,753	638

Total equity				14,853	738


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 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.

As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 05 June 2018

And signed on its behalf by:

V. Angel
Director

for the year ended 31 December 2017

Accounting policies

Basis of preparation

The accounts have been prepared 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) and the Companies Act 2006 . There were no material departures from that standard.

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the accounting policies set out below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

20% Reducing balance

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 January 2017	325	325
		Additions	807	807


		Disposals	(325)	(325)
		At 31 December 2017	807	807
		Depreciation
		At 1 January 2017	78	78
		Charge for the year	80	80


		Disposals	(78)	(78)
		At 31 December 2017	80	80
		Net book values
		At 31 December 2017	727	727
		At 31 December 2016	247	247

3	Debtors
			2017	2016
			£	£
		Trade debtors	8,640	4,176






		Prepayments and accrued income	692	173
			9,332	4,349

4	Creditors:
		amounts falling due within one year
			2017	2016
			£	£




		Trade creditors	649	33

		Corporation tax	27,083	19,356
		Other taxes and social security	11,232	10,197

		Other creditors	3,514	10,306
		Accruals and deferred income	1	(1)
			42,479	39,891

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

6	Dividends
			2017	2016
			£	£
		Dividends for the period:
		Dividends paid in the period	100,000	78,000

			100,000	78,000

		Dividends by type:

		Equity dividends	100,000	78,000
			100,000	78,000

Related party disclosures

Controlling party

Immediate controlling party

V Angel

Additional information

Its registered number is:

09376555

Its registered office is:

Larch Rising

Quarry Road

Oxted

Surrey

RH8 9HE