Ian Harrison Fencing & Contracting Limited

Registered number: 06710344

	2017	2016 as restated
	£	£
Fixed assets	28,427	23,018

Current assets	26,538	17,762
Prepayments and accrued income	245	149
Creditors: Amounts Falling Due Within One Year	(35,357 )	(18,979 )

NET CURRENT LIABILITIES	(8,574 )	(1,068 )

TOTAL ASSETS LESS CURRENT LIABILITIES	19,853	21,950

Creditors: Amounts Falling After More Than One Year	(15,674 )	(14,582 )
Accruals and deferred income	(1,560 )	(1,200 )

NET ASSETS	2,619	6,168

CAPITAL AND RESERVES	2,619	6,168

Notes

1. Transactions With and Loans to Directors

Included within debtors are the following loans to directors:

	As at 1 July 2016	Amounts advanced	Amounts repaid	As at 30 June 2017
	£	£	£	£
Mr Ian Harrison	8,264	(20,404 )	13,996	1,856

The above loan is unsecured, interest free and repayable on demand.

2. Transition to FRS 105 for Micro Entities

In preparing the financial statements the company has adopted FRS 105 for Micro Entities. These financial statements are the first financial statements that comply with FRS 105 for Micro Entities and has required the comparative figures to be restated.

FRS 105 for Micro Entities and has replaced the previous reporting framework FRSSE (effective January 2015).

These are the first financial statements that comply with FRS 105. The company transitioned to FRS 105 on 1 July 2016.

Reconciliation of capital and reserves for the previous year

Capital and reserves (as previously stated) £2,072

Deferred tax reversed £4,096

Capital and reserves (as restated) £6,168

3. General Information

Ian Harrison Fencing & Contracting Limited Registered number 06710344 is a limited by shares company incorporated in England & Wales. The Registered Office is 66 Housesteads Road, Carlisle, Cumbria, CA2 7XG.

For the year ending 30 June 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 micro-entity provisions in the Companies Act 2006, Pt. 15 and FRS 105 the Financial Reporting Standard applicable to the Micro-entities Regime.
These accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

On behalf of the board

Mr Ian Harrison

19 January 2018