REGISTERED NUMBER: 02841654 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2016 to 30 June 2016

for

The ABR Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Branch

K A Brunton-Reed

G J Manson

SECRETARY:

Mrs E Brunton-Reed

REGISTERED OFFICE:

ABR House

Prospect Place

Trowbridge

Wiltshire

BA14 8QA

REGISTERED NUMBER:

02841654 (England and Wales)

ACCOUNTANTS:

Moore Stephens

Chartered Accountants

30 Gay Street

Bath

BA1 2PA

FIXED ASSETS

Tangible assets

4

58,246

61,991

CURRENT ASSETS

Stocks

26,250

29,267

Debtors

5

66,586

459,113

Cash at bank and in hand

95,563

197,954

188,399

686,334

CREDITORS

Amounts falling due within one year

6

190,970

1,079,889

NET CURRENT LIABILITIES

(2,571

)

(393,555

)

TOTAL ASSETS LESS CURRENT LIABILITIES

55,675

(331,564

)

PROVISIONS FOR LIABILITIES

4,245

-

NET ASSETS/(LIABILITIES)

51,430

(331,564

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

51,230

(331,764

)

SHAREHOLDERS' FUNDS

51,430

(331,564

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 18 January 2017 and were signed on its behalf by:

G J Manson - Director

1.	STATUTORY INFORMATION

The ABR Company Limited is a private company, limited by shares , registered in England and Wales. The

company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,

rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% 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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement,

except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been

enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different

from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and

laws that have been enacted or substantively enacted by the period end and that are expected to apply to the

reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that

they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2016

64,402

142,615

207,017

Additions

-

405

405

At 30 June 2016

64,402

143,020

207,422

DEPRECIATION

At 1 April 2016

34,065

110,961

145,026

Charge for period

2,147

2,003

4,150

At 30 June 2016

36,212

112,964

149,176

NET BOOK VALUE

At 30 June 2016

28,190

30,056

58,246

At 31 March 2016

30,337

31,654

61,991

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.16

31.3.16

£

£

Trade debtors

60,568

230,479

Other debtors

6,018

228,634

66,586

459,113

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.16

31.3.16

£

£

Trade creditors

31,632

15,913

Taxation and social security

40,320

7,837

Other creditors

119,018

1,056,139

190,970

1,079,889