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Registered number: 04459914

A & J Moriarty Ltd

ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31/05/2014

(Ceased trading 31/05/2014)
Prepared By:
Berry Kearsley Stockwell & Co
Accountants
Sterling House
31-32 High Street
Wellingborough
Northants
NN8 4HL


A & J Moriarty Ltd

ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31/05/2014
INDEX TO THE ACCOUNTS
Abbreviated Balance Sheet2
Notes to the Abbreviated Accounts3
The company's registered number is 04459914


A & J Moriarty Ltd

Registered Number: 04459914
BALANCE SHEET AT 31/05/2014
20142013
Notes££
CURRENT ASSETS
CREDITORS: Amounts falling due within one year-4,903
NET CURRENT LIABILITIES-(4,903)
TOTAL ASSETS LESS CURRENT LIABILITIES-(4,903)
CAPITAL AND RESERVES
Called up share capital244
Profit and loss account(4)(4,907)
SHAREHOLDERS' FUNDS-(4,903)
For the year ending 31/05/2014 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board on 23/07/2014 and signed on their behalf by
A W Moriarty
Director
.............................
J R Moriarty
Director


A & J Moriarty Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2014
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).
1b. Taxation
Corporation tax payable is provided on taxable profits at the current rates.
Provision is made for deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in the future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain. Deferred tax assets and liabilities recognised have not been discounted.
1c. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2. SHARE CAPITAL 20142013
££
Allotted, issued and fully paid:
4 Ordinary shares of £1 each44
44
3. RELATED PARTY TRANSACTIONS
Mr A W Moriarty and Mr J R Moriarty are directors and shareholders of A & J Moriarty Limited. Mr K A Moriarty controls KAM Construction Ltd and he is the brother of Mr A W Moriarty and Mr J R Moriarty.
During the year sales were made to KAM Construction Ltd of £6,854 (2013 : £Nil).
4. CONTROLLING PARTY
The company was under the control of Mr A W Moriarty and Mr J R Moriarty throughout the current and the previous year.