ACCOUNTS - Final Accounts preparation


08319956 B & A HOLDING LIMITED 2014-01-01 2014-12-31 false true 2014-12-31 08319956 2014-01-01 2014-12-31 08319956 2014-12-31 08319956 2013-12-31 08319956 c:OrdinaryShareClass1 2014-12-31 08319956 c:OrdinaryShareClass1 2013-12-31 08319956 c:OrdinaryShareClass1 2014-01-01 2014-12-31 08319956 c:Director1 2014-01-01 2014-12-31 xbrli:shares iso4217:GBP
Registered number: 08319956










B & A HOLDING LIMITED
UNAUDITED
ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2014
























 
B & A HOLDING LIMITED
REGISTERED NUMBER: 08319956

ABBREVIATED BALANCE SHEET
AS AT 31 DECEMBER 2014




2014

2013
Note
£
£
£
£
 
FIXED ASSETS





 
Investments
 
2
189,211

53,119






 
CREDITORS: amounts falling due within one year
(128,886)
(120,172)
 
TOTAL ASSETS LESS CURRENT LIABILITIES
 60,325

 (67,053)
  
CAPITAL AND RESERVES

 
Called up share capital
3
100
100
 
Profit and loss account
60,225
(67,153)
 
SHAREHOLDERS' FUNDS/(DEFICIT)
 

 60,325

 (67,053)


The director considers that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act. 

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and for preparing financial statements which give a true and fair view of the state of affairs of the company as at 31 December 2014 and of its profit for the year in accordance with the requirements of sections 394 and 395 of the Act 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, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006, were approved and authorised for issue by the board and were signed on its behalf by: 





Mr B M Holding
Director

Date: 30 September 2015

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
B & A HOLDING LIMITED
 
 
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2014

1.ACCOUNTING POLICIES

1.1
Basis of preparation of financial statements

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

1.2
Going concern

The company is considered to be a going concern on the basis the directors continue to support the company.

1.3
Cash flow

The financial statements do not include a Cash flow statement because the company, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Financial Reporting Standard for Smaller Entities (effective April 2008).

1.4
Turnover

Turnover comprises of the profit share from Action Workspace partnership. 
 

1.5
Investments

Investments held as fixed assets are shown at cost less provision for impairment. Investments represent the company's capital account in Action Workspace, and are stated at cost, plus allocated profits, less drawings to date, plus revaluations. Revaluations are taken to the revaluation reserve.


2.FIXED ASSET INVESTMENTS



£


Cost or valuation


At 1 January 2014
53,119

Additions
136,092


At 31 December 2014

189,211




Net book value


At 31 December 2014
 189,211


At 31 December 2013

 53,119

Page 2

 
B & A HOLDING LIMITED
 
 
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2014

3.SHARE CAPITAL
        2014
        2013
        £

        £

Allotted, called up and fully paid



100 Ordinary shares of £1 each
 100
 100

Page 3