BD. Q.A.Q.C. Consultants Limited - Limited company - abbreviated - 11.6

REGISTERED NUMBER: SC232089 (Scotland)

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2014

FOR

BD. Q.A.Q.C. CONSULTANTS LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

to

3

Notes to the Abbreviated Accounts

4

to

5

Chartered Accountants' Report

6

DIRECTORS:

W Duncan

Mrs L A Duncan

SECRETARY:

Mrs L A Duncan

REGISTERED OFFICE:

Airylea

Bridgend

Tipperty

ELLON

Aberdeenshire

AB41 8LX

REGISTERED NUMBER:

SC232089 (Scotland)

ACCOUNTANTS:

Bain Henry Reid

Chartered Accountants

4 West Craibstone Street

Bon Accord Square

ABERDEEN

AB11 6YL

BANKERS:

The Royal Bank of Scotland plc

Aberdeen Central Branch

12 Golden Square

ABERDEEN

AB10 1DU

FIXED ASSETS

Tangible assets

2

948

1,725

Investments

3

205,469

192,000

206,417

193,725

CURRENT ASSETS

Debtors

19,139

23,481

Cash at bank

114,673

66,857

133,812

90,338

CREDITORS

Amounts falling due within one year

33,647

36,792

NET CURRENT ASSETS

100,165

53,546

TOTAL ASSETS LESS CURRENT LIABILITIES

306,582

247,271

CAPITAL AND RESERVES

Called up share capital

4

2

2

Profit and loss account

306,580

247,269

SHAREHOLDERS' FUNDS

306,582

247,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2014 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 28 January 2015 and were signed on its behalf by:

W Duncan - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention as modified by the revaluation

of certain assets and in accordance with the Financial Reporting Standard for Smaller Entities (effective April

2008).

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension

scheme are charged to the profit and loss account in the period to which they relate.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 October 2013

7,201

Disposals

(4,885

)

At 30 September 2014

2,316

DEPRECIATION

At 1 October 2013

5,476

Charge for year

777

Eliminated on disposal

(4,885

)

At 30 September 2014

1,368

NET BOOK VALUE

At 30 September 2014

948

At 30 September 2013

1,725

3.	FIXED ASSET INVESTMENTS

Investments

other

than

loans

£

COST OR VALUATION

At 1 October 2013

192,000

Revaluations

13,469

At 30 September 2014

205,469

NET BOOK VALUE

At 30 September 2014

205,469

At 30 September 2013

192,000

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

2

Ordinary

£1

2

2

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to five)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of BD. Q.A.Q.C. Consultants Limited for the year ended 30 September 2014 which comprise the

Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from

information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other

professional requirements which are detailed at http://www.icas.org.uk/accountspreparationguidance.

This report is made solely to the Board of Directors of BD. Q.A.Q.C. Consultants Limited, as a body, in accordance

with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial

statements of BD. Q.A.Q.C. Consultants Limited and state those matters that we have agreed to state to the Board of

Directors of BD. Q.A.Q.C. Consultants Limited, as a body, in this report in accordance with the requirements of the

Institute of Chartered Accountants of Scotland as detailed at http://www.icas.org.uk/accountspreparationguidance. To

the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its

Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that BD. Q.A.Q.C. Consultants Limited has kept adequate accounting records and to prepare

statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BD.

Q.A.Q.C. Consultants Limited. You consider that BD. Q.A.Q.C. Consultants Limited is exempt from the statutory audit

requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of BD. Q.A.Q.C. Consultants

Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and

explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bain Henry Reid

Chartered Accountants

4 West Craibstone Street

Bon Accord Square

ABERDEEN

AB11 6YL

28 January 2015