Factoring Solutions UK Limited. Abbreviated Accounts. 30 June 2013
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1 Registered number Abbreviated Accounts 30 June 2013
2 Report to the director on the preparation of the unaudited abbreviated accounts of for the year ended 30 June 2013 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abbreviated accounts of for the year ended 30 June 2013 which comprise of 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at Joy & Co Chartered Certified Accountants 2 Middlefield Gardens Gants Hill Essex IG2 6DU 11 November 2013
3 Registered number: Abbreviated Balance Sheet as at 30 June 2013 Notes Fixed assets Tangible assets Current assets Debtors 2,626 6,572 Cash at bank and in hand 9,755 7,085 12,381 13,657 Creditors: amounts falling due within one year (12,620) (13,885) Net current liabilities (239) (228) Total assets less current liabilities Provisions for liabilities (15) (47) Net assets Capital and reserves Called up share capital Profit and loss account Shareholder's funds The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act The member has not required the company to obtain an audit in accordance with section 476 of the Act. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. Ian Johnston Director Approved by the board on 11 November 2013
4
5 Notes to the Abbreviated Accounts for the year ended 30 June Accounting policies Basis of preparation 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 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. Depreciation Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Plant and machinery 33% straight line Deferred taxation Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse. 2 Intangible fixed assets Cost At 1 July ,000 At 30 June ,000 Amortisation At 1 July ,000 At 30 June ,000 Net book value At 30 June Tangible fixed assets Cost At 1 July ,770 Additions 797 At 30 June ,567 Depreciation
6 At 1 July ,979 Charge for the year 1,057 At 30 June ,036 Net book value At 30 June At 30 June Share capital Nominal value Number Allotted, called up and fully paid: Ordinary shares 1 each 2 2 2
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