Laidlaw Dental Surgeons Ltd - Limited company - abbreviated - 11.0.0

REGISTERED NUMBER: SC335497 (Scotland)

Abbreviated Unaudited Accounts for the Year Ended 31 March 2014

for

Laidlaw Dental Surgeons Ltd

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

Mr David Roger Laidlaw

Mrs Jacqueline Laidlaw

SECRETARY:

Mrs Jacqueline Laidlaw

REGISTERED OFFICE:

Siantar

Craigmyle Road

Torphins

Banchory

Aberdeenshire

AB31 4HN

REGISTERED NUMBER:

SC335497 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

2

799

-

CURRENT ASSETS

Debtors

11,263

9,039

Cash at bank

28,361

33,082

39,624

42,121

CREDITORS

Amounts falling due within one year

40,085

41,133

NET CURRENT (LIABILITIES)/ASSETS

(461

)

988

TOTAL ASSETS LESS CURRENT LIABILITIES

338

988

PROVISIONS FOR LIABILITIES

160

-

NET ASSETS

178

988

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

78

888

SHAREHOLDERS' FUNDS

178

988

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 18 July 2014 and were signed on its behalf by:

Mrs Jacqueline Laidlaw - Director

1.	ACCOUNTING POLICIES

Accounting convention

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

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.

Fittings and equipment

-

20% on reducing balance

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at

the balance sheet date.

Pension costs and other post-retirement benefits

Contributions payable to the directors' pension scheme are charged to the profit and loss account in

the period to which they relate.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

Additions

999

At 31 March 2014

999

DEPRECIATION

Charge for year

200

At 31 March 2014

200

NET BOOK VALUE

At 31 March 2014

799

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

100

Ordinary

£1

100

100