EOR Boiler and Heating Engineers Ltd - Abbreviated accounts 16.1

REGISTERED NUMBER: 04869751 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2015

FOR

EOR BOILER AND HEATING ENGINEERS LTD

Page

Company Information

1

Chartered Accountants' Report

2

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

E J P O'Riordan

Mrs C L O'Riordan

SECRETARY:

Mrs C L O'Riordan

REGISTERED OFFICE:

South Stour Offices

Roman Road

Mersham

Ashford

Kent

TN25 7HS

REGISTERED NUMBER:

04869751 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

Roman Road

Mersham

Ashford

Kent

TN25 7HS

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 five) 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 EOR Boiler and Heating Engineers Ltd for the year ended 31 August 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 EOR Boiler and Heating Engineers Ltd, 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 EOR Boiler and Heating Engineers Ltd and state those matters that we have agreed to state to the Board of Directors of EOR Boiler and Heating Engineers Ltd, 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 EOR Boiler and Heating Engineers Ltd 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 EOR Boiler and Heating Engineers Ltd. You consider that EOR Boiler and Heating Engineers Ltd 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 EOR Boiler and Heating Engineers Ltd. 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.

Cassidys Chartered Accountants

South Stour Offices

Roman Road

Mersham

Ashford

Kent

TN25 7HS

Date: .............................................

FIXED ASSETS

Tangible assets

2

28,674

30,672

Investment property

3

589,372

618,046

620,044

CURRENT ASSETS

Stocks

10,761

7,334

Debtors

294,582

139,903

Cash at bank and in hand

516,523

424,775

821,866

572,012

CREDITORS

Amounts falling due within one year

279,624

217,436

NET CURRENT ASSETS

542,242

354,576

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,160,288

974,620

PROVISIONS FOR LIABILITIES

5,735

6,134

NET ASSETS

1,154,553

968,486

CAPITAL AND RESERVES

Called up share capital

4

2

Profit and loss account

1,154,551

968,484

SHAREHOLDERS' FUNDS

1,154,553

968,486

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 25 May 2016 and were signed on its behalf by:

Mrs C L O'Riordan - 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 January 2015).

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.

Plant and machinery etc

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in market

value is transferred to a revaluation reserve.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving

items.

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

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the

lease.

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 September 2014

116,024

Additions

13,931

Disposals

(20,890

)

At 31 August 2015

109,065

DEPRECIATION

At 1 September 2014

85,352

Charge for year

13,319

Eliminated on disposal

(18,280

)

At 31 August 2015

80,391

NET BOOK VALUE

At 31 August 2015

28,674

At 31 August 2014

30,672

3.	INVESTMENT PROPERTY

Total

£

COST

At 1 September 2014

and 31 August 2015

589,372

NET BOOK VALUE

At 31 August 2015

589,372

At 31 August 2014

589,372

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.15

31.8.14

value:

£

2

Ordinary

£1

2