Abbreviated Company Accounts - BELGRAND ESTATES LTD

BELGRAND ESTATES LTD - Company Information

04660875 BELGRAND ESTATES LTD 2014-04-30 false 2013-08-01 2014-04-30 true 04660875 2013-08-01 2014-04-30 04660875 2014-04-30 04660875 2013-07-31 04660875 uk-gaap-cd-bus:Director1 2013-08-01 2014-04-30 04660875 uk-gaap-cd-bus:Director2 2013-08-01 2014-04-30 uk-gaap-cd-bus:OrdinaryShareClass1 2013-08-01 2014-04-30 uk-gaap-cd-bus:OrdinaryShareClass1 2014-04-30 uk-gaap-cd-bus:OrdinaryShareClass1 2013-07-31 iso4217:GBP shares

Registered Number 04660875

BELGRAND ESTATES LTD

Abbreviated Accounts

30 April 2014

BELGRAND ESTATES LTD Registered Number 04660875

Abbreviated Balance Sheet as at 30 April 2014

	Notes	30/04/2014	31/07/2013
		£	£
Fixed assets
Tangible assets	2	240,000	240,000
		240,000	240,000
Current assets
Debtors		5,000	5,000
Cash at bank and in hand		1,045	214
		6,045	5,214
Creditors: amounts falling due within one year		(93,851)	(99,382)
Net current assets (liabilities)		(87,806)	(94,168)
Total assets less current liabilities		152,194	145,832
Total net assets (liabilities)		152,194	145,832
Capital and reserves
Called up share capital	3	2	2
Revaluation reserve		117,166	117,166
Profit and loss account		35,026	28,664
Shareholders' funds		152,194	145,832

For the year ending 30 April 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 21 January 2015

And signed on their behalf by:
D Hersh, Director

BELGRAND ESTATES LTD Registered Number 04660875

Notes to the Abbreviated Accounts for the period ended 30 April 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 rental income receivable.

Tangible assets depreciation policy
Investment properties are included in the balance sheet at their open market value. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years.
Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the director compliance with the standard is 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 of this which might otherwise have been charged cannot be separately identified or quantified.

2Tangible fixed assets

	£
Cost
At 1 August 2013	240,000
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 30 April 2014	240,000
Depreciation
At 1 August 2013	-
Charge for the year	-
On disposals	-
At 30 April 2014	-
Net book values
At 30 April 2014	240,000
At 31 July 2013	240,000

3Called Up Share Capital
Allotted, called up and fully paid:

	30/04/2014 £	31/07/2013 £
2 Ordinary shares of £1 each	2	2