REGISTERED NUMBER: 07014622 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2016

FOR

A BADGE OF FRIENDSHIP LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

P G P McCallum

Miss C P K Lim

SECRETARY:

Miss C P K Lim

REGISTERED OFFICE:

42 Huddersfield Road

Barnsley

South Yorkshire

S75 1DW

REGISTERED NUMBER:

07014622 (England and Wales)

ACCOUNTANTS:

Cameron Alexander Accountants Limited

Chartered Certified Accountants

42 Huddersfield Road

Barnsley

South Yorkshire

S75 1DW

FIXED ASSETS

Tangible assets

2

212

440

CURRENT ASSETS

Debtors

24,429

18,345

Cash at bank

2,884

4,635

27,313

22,980

CREDITORS

Amounts falling due within one year

3

24,424

19,089

NET CURRENT ASSETS

2,889

3,891

TOTAL ASSETS LESS CURRENT LIABILITIES

3,101

4,331

CREDITORS

Amounts falling due after more than one year

3

(2,500

)

(2,083

)

PROVISIONS FOR LIABILITIES

(42

)

(88

)

NET ASSETS

559

2,160

CAPITAL AND RESERVES

Called up share capital

4

100

100

Profit and loss account

459

2,060

SHAREHOLDERS' FUNDS

559

2,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2016 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 30 June 2017 and were signed on its behalf by:

Miss C P K Lim - Director

P G P McCallum - 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 January 2015).

Turnover

Turnover represents net invoiced sales of goods, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held

under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases

are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The

capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss 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. Contributions payable to the company's pension

scheme are charged to the profit and loss account in the period to which they relate.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 October 2015

and 30 September 2016

4,385

DEPRECIATION

At 1 October 2015

3,945

Charge for year

228

At 30 September 2016

4,173

NET BOOK VALUE

At 30 September 2016

212

At 30 September 2015

440

3.

CREDITORS

Creditors include an amount of £ 10,416 (30.9.15 - £ 3,333 ) for which security has been given.

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.16

30.9.15

value:

£

£

100

Ordinary

1

100

100

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES