AROC Developments Limited - Limited company - abbreviated - 11.9

AROC Developments Limited - Limited company - abbreviated - 11.9


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AROC Developments Limited

Abbreviated Accounts for the Period 3 March 2014 to 30 June 2015






Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
AROC Developments Limited


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 four) 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 AROC Developments Limited for the period ended
30 June 2015 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of AROC Developments 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 AROC Developments Limited and state those matters that we have agreed to state to the Board of Directors of AROC Developments Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. 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 AROC Developments 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 loss of AROC Developments Limited. You consider that AROC Developments Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of AROC
Developments 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.






BPU Limited
Chartered Accountants


3 December 2015

AROC Developments Limited (Registered number: 08920146)

Abbreviated Balance Sheet
30 June 2015

Notes £   
CURRENT ASSETS
Stocks 415,055
Debtors 11
Cash at bank and in hand 248
415,314
CREDITORS
Amounts falling due within one year 416,205
NET CURRENT LIABILITIES (891 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(891
)

CAPITAL AND RESERVES
Called up share capital 2 100
Profit and loss account (991 )
SHAREHOLDERS' FUNDS (891 )

AROC Developments Limited (Registered number: 08920146)

Abbreviated Balance Sheet - continued
30 June 2015


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2015.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2015 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 3 December 2015 and were
signed on its behalf by:





C G Burridge - Director


AROC Developments Limited (Registered number: 08920146)

Notes to the Abbreviated Accounts
for the Period 3 March 2014 to 30 June 2015


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).

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable
overheads.

2. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary 1 100