Abbreviated Company Accounts - EMERALD DEVELOPMENTS (SCOTLAND) LIMITED

EMERALD DEVELOPMENTS (SCOTLAND) LIMITED - Company Information

Registered Number SC302410

EMERALD DEVELOPMENTS (SCOTLAND) LIMITED

Abbreviated Accounts

31 May 2015

EMERALD DEVELOPMENTS (SCOTLAND) LIMITED Registered Number SC302410

Abbreviated Balance Sheet as at 31 May 2015

	2015	2014
	£	£
Current assets
Stocks	-	100,000
Debtors	-	7,297
Cash at bank and in hand	116,236	5,760
	116,236	113,057
Creditors: amounts falling due within one year	(78,386)	(95,366)
Net current assets (liabilities)	37,850	17,691
Total assets less current liabilities	37,850	17,691
Total net assets (liabilities)	37,850	17,691
Capital and reserves
Called up share capital	1	1
Profit and loss account	37,849	17,690
Shareholders' funds	37,850	17,691

For the year ending 31 May 2015 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 12 January 2016

And signed on their behalf by:
D J O'Farrell, Director

EMERALD DEVELOPMENTS (SCOTLAND) LIMITED Registered Number SC302410

Notes to the Abbreviated Accounts for the period ended 31 May 2015

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.