Icca (Holdings) Limited - Period Ending 2013-05-31

Ordinary shares of £1 each

Icca (Holdings) Limited

Unaudited Abbreviated Accounts

for the Period from 23 May 2012 to 31 May 2013

HMT LLP
The Hub
Station Road
Henley on Thames
RG9 1AY

Icca (Holdings) Limited
Contents

Accountants' Report

Abbreviated Balance Sheet

Notes to the Abbreviated Accounts

3 to 4

The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 4) have been prepared.

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Icca (Holdings) Limited
for the Period Ended 31 May 2013

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Icca (Holdings) Limited for the period ended 31 May 2013 set out on pages from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Icca (Holdings) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Icca (Holdings) Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Icca (Holdings) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Icca (Holdings) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Icca (Holdings) Limited. You consider that Icca (Holdings) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Icca (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

HMT LLP
The Hub
Station Road
Henley on Thames
RG9 1AY

31 March 2014

Page 1

Icca (Holdings) Limited
(Registration number: 08080632)
Abbreviated Balance Sheet at 31 May 2013

	Note	31 May 2013 £
Fixed assets
Investments		1
Current assets
Debtors		27,404
Cash at bank and in hand		25,058
		52,462
Creditors: Amounts falling due within one year		(31,732)
Net current assets		20,730
Net assets		20,731
Capital and reserves
Called up share capital	3	100
Profit and loss account		20,631
Shareholders' funds		20,731

For the year ending 31 May 2013 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 28 March 2014 and signed on its behalf by:

.........................................
S Winter
Director

The notes on pages 3 to 4 form an integral part of these financial statements.
Page 2

Icca (Holdings) Limited
Notes to the Abbreviated Accounts for the Period from 23 May 2012 to 31 May 2013
......... continued

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, 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 amounts chargeable, net of value added tax, in respect of the sale of consultancy and management services to customers.

Fixed asset investments

Fixed asset investments are stated at historical cost less provision for any diminution in value.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

2	Fixed assets

	Investments £	Total £
Cost
Additions	1	1
At 31 May 2013	1	1
Depreciation
At 31 May 2013	-	-
Net book value
At 31 May 2013	1	1

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Page 3

Icca (Holdings) Limited
Notes to the Abbreviated Accounts for the Period from 23 May 2012 to 31 May 2013
......... continued

Undertaking

Holding

Proportion of voting rights and shares held

Principal activity

Subsidiary undertakings
The Finance and Management Business School Limited	Ordinary Share Capital	75%	Further education and training provider

The financial period end of The Finance and Management Business School Limited is 31 August 2013. The profit for the financial period of The Finance and Management Business School Limited was £59,515 and the aggregate amount of capital and reserves at the end of the period was £93,277.

3	Share capital

Allotted, called up and fully paid shares

Control

The company is controlled by S Winter by virtue of his 83% shareholding.

Page 4