CPL Software Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: SC370241 (Scotland)

Abbreviated Unaudited Accounts for the Year Ended 31 March 2015

for

CPL Software Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTORS:

C J Millar

B J Welsh

REGISTERED OFFICE:

Suite 20

Glenbervie Business Centre

Ramoyle House, Glenbervie Business Park

Larbet

FK5 4RB

REGISTERED NUMBER:

SC370241 (Scotland)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

11 Somerset Place

Glasgow

G3 7JT

FIXED ASSETS

Tangible assets

2

1,798

613

CURRENT ASSETS

Debtors

369,120

297,129

Cash at bank

202,711

189,458

571,831

486,587

CREDITORS

Amounts falling due within one year

194,915

222,340

NET CURRENT ASSETS

376,916

264,247

TOTAL ASSETS LESS CURRENT LIABILITIES

378,714

264,860

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

378,614

264,760

SHAREHOLDERS' FUNDS

378,714

264,860

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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:

B J Welsh - 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.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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

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 April 2014

20,231

Additions

2,180

At 31 March 2015

22,411

DEPRECIATION

At 1 April 2014

19,618

Charge for year

995

At 31 March 2015

20,613

NET BOOK VALUE

At 31 March 2015

1,798

At 31 March 2014

613

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.15

31.3.14

value:

£

£

100

Ordinary

£1

100

100