REGISTERED NUMBER: 02926436 (England and Wales)

Abbreviated Unaudited Accounts for the Year Ended 30 June 2013

for

Abacus Care (Home Care and Nursing

Services) Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTORS:

J P Fielding

K S Fielding-Link

SECRETARY:

J P Fielding

REGISTERED OFFICE:

Myersons Chartered Accountants

32 Derby Street

Ormskirk

Lancashire

L39 2BY

REGISTERED NUMBER:

02926436 (England and Wales)

ACCOUNTANTS:

Myersons

Chartered Accountants

32 Derby Street

Ormskirk

Lancashire

L39 2BY

FIXED ASSETS

Tangible assets

2

36,364

26,187

CURRENT ASSETS

Debtors

113,142

117,848

Cash at bank

116,202

204,947

229,344

322,795

CREDITORS

Amounts falling due within one year

3

97,841

84,074

NET CURRENT ASSETS

131,503

238,721

TOTAL ASSETS LESS CURRENT LIABILITIES

167,867

264,908

PROVISIONS FOR LIABILITIES

5,415

2,939

NET ASSETS

162,452

261,969

CAPITAL AND RESERVES

Called up share capital

4

60

60

Profit and loss account

162,392

261,909

SHAREHOLDERS' FUNDS

162,452

261,969

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2013.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2013 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 19 March 2014 and were signed on its behalf by:

J P Fielding - 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, except in respect of service contracts

where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

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

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 July 2012

91,986

Additions

21,505

At 30 June 2013

113,491

DEPRECIATION

At 1 July 2012

65,799

Charge for year

11,328

At 30 June 2013

77,127

NET BOOK VALUE

At 30 June 2013

36,364

At 30 June 2012

26,187

3.

CREDITORS

Creditors include an amount of £ 3,557 (30.6.12 - £ 27,090 ) for which security has been given.

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.13

30.6.12

value:

£

£

20

Ordinary A

£1

20

20

20

Ordinary B

£1

20

20

20

Ordinary C

£1

20

20

60

60

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2013 and

30 June 2012:

30.6.13

30.6.12

£

£

N Fielding

Balance outstanding at start of year

-

-

Amounts advanced

23,834

-

Amounts repaid

-

-

Balance outstanding at end of year

23,834

-

K S Fielding-Link

Balance outstanding at start of year

-

-

Amounts advanced

5,646

-

Amounts repaid

-

-

Balance outstanding at end of year

5,646

-

The loan to K S Fielding-Link was repaid in full 28 February 2014.