ABBREVIATED AUDITED ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2014 FOR MERTON CHAMBER OF COMMERCE LIMITED
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1 REGISTERED NUMBER: (England and Wales) ABBREVIATED AUDITED ACCOUNTS FOR MERTON CHAMBER OF COMMERCE LIMITED
2 CONTENTS OF THE ABBREVIATED ACCOUNTS Page Company Information 1 Report of the Independent Auditors on the Abbreviated Accounts 2 Abbreviated Balance Sheet 3 Notes to the Abbreviated Accounts 4
3 MERTON CHAMBER OF COMMERCE LIMITED COMPANY INFORMATION DIRECTORS: A D Wakefield M C Smith N R Frank G N Martin J Borrow N S Samuel V S Nicol SECRETARY: D E Ifill REGISTERED OFFICE: 4th Floor Tuition House 27/37 St George's Road BUSINESS ADDRESS: 5th Floor, Tuition House 27/37 St Georges Road REGISTERED NUMBER: (England and Wales) SENIOR STATUTORY AUDITOR: Jonathan Askew FCA AUDITORS: Hartley Fowler LLP Statutory Auditors Chartered Accountants 4th Floor Tuition House 27/37 St George's Road -1-
4 REPORT OF THE INDEPENDENT AUDITORS TO MERTON CHAMBER OF COMMERCE LIMITED UNDER SECTION 449 OF THE COMPANIES ACT 2006 We have examined the abbreviated accounts set out on pages three to five, together with the full financial statements of Merton Chamber of Commerce Limited for the year ended 30 June 2014 prepared under Section 396 of the Companies Act This report is made solely to the company, in accordance with Section 449 of the Companies Act Our work has been undertaken so that we might state to the company those matters we are required to state to it in a special auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company, for our work, for this report, or for the opinions we have formed. Respective responsibilities of directors and auditors The directors are responsible for preparing the abbreviated accounts in accordance with Section 444 of the Companies Act It is our responsibility to form an independent opinion as to whether the company is entitled to deliver abbreviated accounts to the Registrar of Companies and whether the abbreviated accounts have been properly prepared in accordance with the Regulations made under that Section and to report our opinion to you. Basis of opinion We conducted our work in accordance with Bulletin 2008/4 issued by the Auditing Practices Board. In accordance with that Bulletin we have carried out the procedures we consider necessary to confirm, by reference to the financial statements, that the company is entitled to deliver abbreviated accounts and that the abbreviated accounts to be delivered are properly prepared. Opinion In our opinion the company is entitled to deliver abbreviated accounts prepared in accordance with Section 444(3) of the Companies Act 2006, and the abbreviated accounts have been properly prepared in accordance with the Regulations made under that Section. Jonathan Askew FCA (Senior Statutory Auditor) for and on behalf of Hartley Fowler LLP Statutory Auditors Chartered Accountants 4th Floor Tuition House 27/37 St George's Road Date:
5 ABBREVIATED BALANCE SHEET 30 JUNE Notes FIXED ASSETS Tangible assets 2 14,702 3,783 CURRENT ASSETS Debtors 148,438 76,689 Cash at bank 76, , , ,806 CREDITORS Amounts falling due within one year 190, ,923 NET CURRENT ASSETS 34,319 39,883 TOTAL ASSETS LESS CURRENT LIABILITIES 49,021 43,666 RESERVES Income and expenditure account 49,021 43,666 49,021 43,666 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 20 January 2015 and were signed on its behalf by: A D Wakefield - Director N R Frank - Director The notes on pages 4 to 5 form part of these abbreviated accounts -3-
6 NOTES TO THE ABBREVIATED ACCOUNTS 1. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently. Accounting convention The financial statements have been prepared under the historical cost convention. Turnover Turnover represents the invoiced value of subscriptions, grants and other income excluding Value Added Tax. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life. Office equipment Computer equipment - 25% on cost - 25% on cost Hire purchase and leasing commitments Rentals paid under operating leases are charged to the income and expenditure 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. The assets of the scheme are held separately from those of the company. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate. Revenue recognition Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts.it is measured at the fair value to consideration, including expenses and disbursements but excluding value added tax. Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of the work performed. Revenue not invoiced as turnover is included in debtors and payments on accounts in excess of the relevant amount of revenue are included in creditors. Revenue that is contingent on events outside the control of the company is recognised when the contingent event occurs. 2. TANGIBLE FIXED ASSETS Total COST At 1 July ,001 Additions 13,790 At 30 June ,791 DEPRECIATION At 1 July ,218 Charge for year 2,871 At 30 June ,089 NET BOOK VALUE At 30 June ,702 At 30 June ,783-4-
7 NOTES TO THE ABBREVIATED ACCOUNTS - continued 3. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES During the year ended 30 June 2014 the company paid 900 for legal services received (2013 nil) from Ormerods Solicitors in which Ms J A Borrow (a director) is a partner. The transactions were on normal commercial terms. 4. RELATED PARTY DISCLOSURES The company is connected to Merton Enterprise Agency Limited (MEA), which is currently dormant, by virtue of common control. All costs relating to the operation of MEA are borne by Merton Chamber of Commerce. 5. LIMITED BY GUARANTEE The company is limited by guarantee and does not have share capital. Members' reserves are not distributable; all surpluses must be used for the furtherance of the objects of the company. Every member of the company undertakes to contribute to the assets of the company in the event of it being wound up while he is a member, or within one year afterwards, for the payment of the debts and liabilities of the company contracted before he ceases to be a member, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding 1. Any assets remaining upon a winding up must be passed on to an organisation with similar objects and having similar restrictions on distributions. -5-
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