Registered number
07341157
A & J Houden Ltd
Abbreviated Accounts
31 August 2016
A & J Houden Ltd
Registered number: 07341157
Abbreviated Balance Sheet
as at 31 August 2016
Notes 2016 2015
£ £
Fixed assets
Tangible assets 2 1,056 658
Current assets
Stocks 327 55
Debtors 16,141 11,421
Cash at bank and in hand 23,603 23,446
40,071 34,922
Creditors: amounts falling due within one year (4,857) (3,726)
Net current assets 35,214 31,196
Total assets less current liabilities 36,270 31,854
Provisions for liabilities (211) (132)
Net assets 36,059 31,722
Capital and reserves
Called up share capital 3 2 2
Profit and loss account 36,057 31,720
Shareholders' funds 36,059 31,722
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Adrian Paul Houden
Director
Approved by the board on 16 May 2017
A & J Houden Ltd
Notes to the Abbreviated Accounts
for the year ended 31 August 2016
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment 25% reducing balance
Stocks
Stock is valued at the lower of cost and net realisable value.
Deferred taxation
Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.
2 Tangible fixed assets £
Cost
At 1 September 2015 1,516
Additions 750
At 31 August 2016 2,266
Depreciation
At 1 September 2015 858
Charge for the year 352
At 31 August 2016 1,210
Net book value
At 31 August 2016 1,056
At 31 August 2015 658
3 Share capital Nominal 2016 2016 2015
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 2 2 2
4 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
John Thomas Arthur Houden
Director's loan account 197 899 (197) 899
197 899 (197) 899
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