Evolution Training (Scotland) Limited - Limited company - abbreviated - 11.0.0

REGISTERED NUMBER: SC309646 (Scotland)

ABBREVIATED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2014

FOR

EVOLUTION TRAINING (SCOTLAND) LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

4

DIRECTORS:

William John Sherwood

Mrs Elizabeth Sherwood

SECRETARY:

William John Sherwood

REGISTERED OFFICE:

c/o D M McNaught & Co Ltd

166 Buchanan Street

Glasgow

G1 2LW

REGISTERED NUMBER:

SC309646 (Scotland)

ACCOUNTANTS:

D M McNaught & Co Ltd

Chartered Accountants

166 Buchanan Street

Glasgow

Lanarkshire

G1 2LW

FIXED ASSETS

Tangible assets

2

1,811

2,378

CURRENT ASSETS

Debtors

37,970

52,970

Cash at bank

30,086

23,870

68,056

76,840

CREDITORS

Amounts falling due within one year

55,253

66,813

NET CURRENT ASSETS

12,803

10,027

TOTAL ASSETS LESS CURRENT LIABILITIES

14,614

12,405

CAPITAL AND RESERVES

Called up share capital

3

2

2

Profit and loss account

14,612

12,403

SHAREHOLDERS' FUNDS

14,614

12,405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2014 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 21 October 2014 and were signed on its behalf by:

William John Sherwood - 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 services, 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.

Equipment

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

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.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2013

and 31 March 2014

7,548

DEPRECIATION

At 1 April 2013

5,170

Charge for year

567

At 31 March 2014

5,737

NET BOOK VALUE

At 31 March 2014

1,811

At 31 March 2013

2,378

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

2

Ordinary share capital

£1

2

2

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 three)

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 Evolution Training (Scotland) Limited for the year ended 31 March 2014 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 Board of Directors of Evolution Training (Scotland) Limited, 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 Evolution Training (Scotland) Limited and state those matters that we have agreed to state to the Board of Directors of

Evolution Training (Scotland) Limited, as a body, 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 Board of

Directors, as a body, for our work or for this report.

It is your duty to ensure that Evolution Training (Scotland) 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

Evolution Training (Scotland) Limited. You consider that Evolution Training (Scotland) 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 Evolution Training (Scotland)

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.

D M McNaught & Co Ltd

Chartered Accountants

166 Buchanan Street

Glasgow

Lanarkshire

G1 2LW

21 October 2014