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REGISTERED NUMBER: 05959921 (England and Wales)











ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 JULY 2012

FOR

ABOVE BAR COLLEGE LTD

ABOVE BAR COLLEGE LTD (REGISTERED NUMBER: 05959921)

CONTENTS OF THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2012










Page

Company Information 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 4

ABOVE BAR COLLEGE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2012







DIRECTORS: M P Gower
W R Marler-Roe





SECRETARY: M P Gower





REGISTERED OFFICE: Units 3 & 4 Shelley Farm
Shelley Lane
Ower
Romsey
Hampshire
SO51 6AS





REGISTERED NUMBER: 05959921 (England and Wales)





ACCOUNTANTS: Buckleys
Chartered Accountants
Units 3 & 4 Shelley Farm
Shelley Lane
Ower
Romsey
Hampshire
SO51 6AS

ABOVE BAR COLLEGE LTD (REGISTERED NUMBER: 05959921)

ABBREVIATED BALANCE SHEET
31 JULY 2012

31.7.12 31.7.11
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 2 - -
Tangible assets 3 43,854 55,244
43,854 55,244

CURRENT ASSETS
Stocks 15,100 12,000
Debtors 65,835 80,197
Cash at bank and in hand 1,589 2,746
82,524 94,943
CREDITORS
Amounts falling due within one year 71,597 75,482
NET CURRENT ASSETS 10,927 19,461
TOTAL ASSETS LESS CURRENT
LIABILITIES 54,781 74,705

PROVISIONS FOR LIABILITIES 5,840 4,717
NET ASSETS 48,941 69,988

CAPITAL AND RESERVES
Called up share capital 4 1,000 1,000
Profit and loss account 47,941 68,988
SHAREHOLDERS' FUNDS 48,941 69,988

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2012.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2012 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.

ABOVE BAR COLLEGE LTD (REGISTERED NUMBER: 05959921)

ABBREVIATED BALANCE SHEET - continued
31 JULY 2012


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 7 February 2013 and were
signed on its behalf by:




W R Marler-Roe - Director



M P Gower - Director


ABOVE BAR COLLEGE LTD (REGISTERED NUMBER: 05959921)

NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2012


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of five years.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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.

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.

Government Grants
Government Grants are recognised at fair value when there is reasonable assurance that the
company will comply with the conditions attaching to them and the grants will be received.
Grants related to the purchase of assets are deducted from the asset's carrying amount while
grants relating to income are deducted from the related expense.

ABOVE BAR COLLEGE LTD (REGISTERED NUMBER: 05959921)

NOTES TO THE ABBREVIATED ACCOUNTS - continued
FOR THE YEAR ENDED 31 JULY 2012


2. INTANGIBLE FIXED ASSETS
Total
£   
COST
At 1 August 2011
and 31 July 2012 51,734
AMORTISATION
At 1 August 2011
and 31 July 2012 51,734
NET BOOK VALUE

At 31 July 2012 -
At 31 July 2011 -

3. TANGIBLE FIXED ASSETS
Total
£   
COST
At 1 August 2011
and 31 July 2012 119,357
DEPRECIATION
At 1 August 2011 64,113
Charge for year 11,390
At 31 July 2012 75,503
NET BOOK VALUE
At 31 July 2012 43,854
At 31 July 2011 55,244

4. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.12 31.7.11
value: £    £   
1,000 Ordinary £1 1,000 1,000

5. TRANSACTIONS WITH DIRECTORS

At the Balance sheet date, the company owed the directors £413.(2011 £413)