Build and Construction Management Ltd - Limited company - abbreviated

REGISTERED NUMBER: SC416185 (Scotland)

Abbreviated Unaudited Accounts

for the Year Ended 31 December 2013

for

Build and Construction Management

Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

E D P Silva

SECRETARY:

HMS Secretaries Limited

REGISTERED OFFICE:

The Ca'd'oro

45 Gordon Street

Glasgow

G1 3PE

REGISTERED NUMBER:

SC416185 (Scotland)

ACCOUNTANTS:

Campbell Dallas LLP

Chartered Accountants

Titanium 1

King's Inch Place

Renfrew

PA4 8WF

CURRENT ASSETS

Debtors

1,719,791

1,515,628

CREDITORS

Amounts falling due within one year

381,330

137,850

NET CURRENT ASSETS

1,338,461

1,377,778

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,338,461

1,377,778

CREDITORS

Amounts falling due after more than one
year

2,338,856

2,135,006

NET LIABILITIES

(1,000,395

)

(757,228

)

CAPITAL AND RESERVES

Called up share capital

2

Profit and loss account

(1,000,397

)

(757,230

)

SHAREHOLDERS' FUNDS

(1,000,395

)

(757,228

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2013.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2013 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 10 October 2014 and were signed by:

E D P Silva - 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 goods, excluding value added tax.

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.

Fundamental accounting concept

At 31 December 2013 the company had net liabilities of £1,000,395 The main lender to the company, a

member of the same group of companies, has undertaken to support the company to enable it to meet its

liabilities as they fall due.

The Director believes that it is therefore appropriate to prepare these accounts on a going concern basis.

2.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2013

2012

value:

£

2

Ordinary Shares

£1

2

Build and Construction Management Ltd - Limited company - abbreviated - 11.0.0

Build and Construction Management Ltd - Limited company - abbreviated - 11.0.0