Abbreviated Company Accounts - BDH CONSULTING LIMITED

Abbreviated Company Accounts - BDH CONSULTING LIMITED


Registered Number 03767912

BDH CONSULTING LIMITED

Abbreviated Accounts

30 June 2015

BDH CONSULTING LIMITED Registered Number 03767912

Abbreviated Balance Sheet as at 30 June 2015

Notes 2015 2014
£ £
Fixed assets
Tangible assets 2 645 717
645 717
Current assets
Debtors 126 3,000
Cash at bank and in hand 13,707 51,014
13,833 54,014
Creditors: amounts falling due within one year (555) (17,676)
Net current assets (liabilities) 13,278 36,338
Total assets less current liabilities 13,923 37,055
Provisions for liabilities (129) (143)
Total net assets (liabilities) 13,794 36,912
Capital and reserves
Called up share capital 3 3 3
Profit and loss account 13,791 36,909
Shareholders' funds 13,794 36,912
  • For the year ending 30 June 2015 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 1 July 2015

And signed on their behalf by:
B.D. Hamilton, Director

BDH CONSULTING LIMITED Registered Number 03767912

Notes to the Abbreviated Accounts for the period ended 30 June 2015

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 the total invoice value, excluding value added tax, of sales made during the year.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment - 10% reducing balance basis

Other accounting policies
Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax.

Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing difference can be deducted.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

2Tangible fixed assets
£
Cost
At 1 July 2014 2,470
Additions -
Disposals -
Revaluations -
Transfers -
At 30 June 2015 2,470
Depreciation
At 1 July 2014 1,753
Charge for the year 72
On disposals -
At 30 June 2015 1,825
Net book values
At 30 June 2015 645
At 30 June 2014 717
3Called Up Share Capital
Allotted, called up and fully paid:
2015
£
2014
£
3Ordinary shares of £1 each 3 3