Abbreviated Company Accounts - ABC LANGUAGES LIMITED

05797164 ABC LANGUAGES LIMITED 2014-08-31 false 2013-09-01 2014-08-31 true 05797164 2013-09-01 2014-08-31 05797164 2014-08-31 05797164 2013-08-31 05797164 uk-gaap-cd-bus:Director1 2013-09-01 2014-08-31 05797164 uk-gaap-cd-bus:Director2 2013-09-01 2014-08-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-09-01 2014-08-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-08-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-08-31 iso4217:GBP shares

Registered Number 05797164

ABC LANGUAGES LIMITED

Abbreviated Accounts

31 August 2014

ABC LANGUAGES LIMITED Registered Number 05797164

Abbreviated Balance Sheet as at 31 August 2014

	Notes	2014	2013
		£	£
Fixed assets
Tangible assets	2	57,630	59,138
		57,630	59,138
Current assets
Debtors		16,845	17,186
Cash at bank and in hand		43,140	98,474
		59,985	115,660
Creditors: amounts falling due within one year		(77,126)	(106,477)
Net current assets (liabilities)		(17,141)	9,183
Total assets less current liabilities		40,489	68,321
Provisions for liabilities		(682)	(821)
Total net assets (liabilities)		39,807	67,500
Capital and reserves
Called up share capital	3	2	2
Profit and loss account		39,805	67,498
Shareholders' funds		39,807	67,500

For the year ending 31 August 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 30 April 2015

And signed on their behalf by:
L Whittaker, Director

ABC LANGUAGES LIMITED Registered Number 05797164

Notes to the Abbreviated Accounts for the period ended 31 August 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents amounts chargeable in respect of the sale of goods and services to customers.

Tangible assets depreciation policy
Depreciation is provided on tangible fixed assets so as to write off the cost of valuation, less any estimated residual value, over their expected useful economic life as follows:

Fixtures and fittings - 15% reducing balance

Other accounting policies
Deferred tax

Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes, which have arisen but not reversed by the balance sheet date, except as required by the FRSSE.

Deferred tax is measured at the rates that are expected to apply in the periods when the timing differences are expected to reverse, based on the tax rates and law enacted at the balance sheet date.

2Tangible fixed assets

	£
Cost
At 1 September 2013	81,687
Additions	4,962
Disposals	-
Revaluations	-
Transfers	-
At 31 August 2014	86,649
Depreciation
At 1 September 2013	22,549
Charge for the year	6,470
On disposals	-
At 31 August 2014	29,019
Net book values
At 31 August 2014	57,630
At 31 August 2013	59,138

3Called Up Share Capital
Allotted, called up and fully paid:

	2014 £	2013 £
2 Ordinary shares of £1 each	2	2