Abbreviated Company Accounts - COWPER 2 LTD

Registered Number SC466278

COWPER 2 LTD

Abbreviated Accounts

31 December 2015

COWPER 2 LTD Registered Number SC466278

Abbreviated Balance Sheet as at 31 December 2015

	Notes	2015	2014
		£	£
Fixed assets
Intangible assets	2	91,800	96,900
Tangible assets	3	12,014	15,017
		103,814	111,917
Current assets
Stocks		1,955	1,858
Cash at bank and in hand		49,072	58,015
		51,027	59,873
Creditors: amounts falling due within one year		(127,697)	(146,024)
Net current assets (liabilities)		(76,670)	(86,151)
Total assets less current liabilities		27,144	25,766
Total net assets (liabilities)		27,144	25,766
Capital and reserves
Called up share capital		2	1
Profit and loss account		27,142	25,765
Shareholders' funds		27,144	25,766

For the year ending 31 December 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 3 May 2016

And signed on their behalf by:
Ms Jane Caron, Director

COWPER 2 LTD Registered Number SC466278

Notes to the Abbreviated Accounts for the period ended 31 December 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.

Tangible assets depreciation policy
Depreciation is provided on all fixed assets at rates calculated to write off the cost over the estimated useful life as follows:-

Plant and Machinery 20.00% Reducing balance

Fixtures and Fittings 20.00% Reducing balance

2Intangible fixed assets

	£
Cost
At 1 January 2015	102,000
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 December 2015	102,000
Amortisation
At 1 January 2015	5,100
Charge for the year	5,100
On disposals	-
At 31 December 2015	10,200
Net book values
At 31 December 2015	91,800
At 31 December 2014	96,900

3Tangible fixed assets

	£
Cost
At 1 January 2015	18,772
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 December 2015	18,772
Depreciation
At 1 January 2015	3,755
Charge for the year	3,003
On disposals	-
At 31 December 2015	6,758
Net book values
At 31 December 2015	12,014
At 31 December 2014	15,017