REGISTERED NUMBER: 07346218 (England and Wales)

A & S Trading (Caerphilly) Ltd

Trading as

Cash Generator

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2014

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

S Bourne-Smith

SECRETARY:

A J Woodfield

REGISTERED OFFICE:

65 Cardiff Road

Caerphilly

Mid Glamorgan

CF83 1FP

REGISTERED NUMBER:

07346218 (England and Wales)

ACCOUNTANTS:

Smart Bookkeeping & Business Services Ltd

t/a Smart Accountants

5 Enterprise House

Ashby Road

Coalville

Leicestershire

LE67 3LA

FIXED ASSETS

Tangible assets

2

12,055

15,069

CURRENT ASSETS

Stocks

26,385

23,586

Debtors

63,494

74,272

Cash at bank and in hand

4,227

2,752

94,106

100,610

CREDITORS

Amounts falling due within one year

117,869

112,415

NET CURRENT LIABILITIES

(23,763

)

(11,805

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(11,708

)

3,264

CAPITAL AND RESERVES

Called up share capital

3

2,000

2,000

Profit and loss account

(13,708

)

1,264

SHAREHOLDERS' FUNDS

(11,708

)

3,264

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2014 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director on 16 September 2015 and were signed by:

S Bourne-Smith - 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 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.

Plant and machinery etc

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

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

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 January 2014

and 31 December 2014

36,131

DEPRECIATION

At 1 January 2014

21,062

Charge for year

3,014

At 31 December 2014

24,076

NET BOOK VALUE

At 31 December 2014

12,055

At 31 December 2013

15,069

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

1,000

Ordinary A

1.00

1,000

1,000

1,000

Ordinary B

1.00

1,000

1,000

2,000

2,000