Datt Ortho Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: SC300276 (Scotland)

Abbreviated Unaudited Accounts for the Year Ended 31 March 2015

for

Datt Ortho Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

5

DIRECTOR:

D M Mansbridge

SECRETARY:

Mrs A Mansbridge

REGISTERED OFFICE:

2 Erskine Avenue

Glasgow

G41 5AL

REGISTERED NUMBER:

SC300276 (Scotland)

ACCOUNTANTS:

McLellan Harris & Co.

Waterloo Chambers

19 Waterloo Street

Glasgow

G2 6AY

FIXED ASSETS

Tangible assets

2

16,735

8,078

CURRENT ASSETS

Cash at bank

15,245

22,831

CREDITORS

Amounts falling due within one year

(25,847

)

(30,329

)

NET CURRENT LIABILITIES

(10,602

)

(7,498

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,133

580

CREDITORS

Amounts falling due after more than one year

(9,623

)

(3,234

)

NET LIABILITIES

(3,490

)

(2,654

)

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

(3,590

)

(2,754

)

SHAREHOLDERS' FUNDS

(3,490

)

(2,654

)

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 director acknowledges his 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 director on 30 November 2015 and were signed by:

D M Mansbridge - 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.

Although the company's balance sheet shows a net deficiency, the director considers the going concern basis of

accounting to be appropriate after giving consideration to subsequent trading and ongoing prospects.

Turnover

Turnover represents net invoiced sales of goods, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held

under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases

are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The

capital element of the future payments is treated as a liability.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2014

16,284

Additions

20,980

Disposals

(15,660

)

At 31 March 2015

21,604

DEPRECIATION

At 1 April 2014

8,206

Charge for year

4,245

Eliminated on disposal

(7,582

)

At 31 March 2015

4,869

NET BOOK VALUE

At 31 March 2015

16,735

At 31 March 2014

8,078

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

The following reproduces the text of the report prepared for the director 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 Datt Ortho Limited for the year ended 31 March 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 of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.org.uk/accountspreparationguidance.

This report is made solely to the director of Datt Ortho Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Datt Ortho Limited and state those matters that we have agreed to state to the director of Datt Ortho Limited in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.org.uk/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Datt Ortho 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 profit of Datt Ortho Limited. You consider that Datt Ortho Limited is exempt from the statutory audit requirement for the year.

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

McLellan Harris & Co.

Waterloo Chambers

19 Waterloo Street

Glasgow

G2 6AY

30 November 2015