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Registered number: 04266862
Abaca Ltd
Abbreviated accounts
For The Year Ended 31 August 2016
EasyBooks Wales Ltd

Unit 4 Dragon 24
North Dock
Llanelli
Carmarthenshire
SA15 2LF
Abbreviated Balance Sheet
2016 2015
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 2 3,805 5,704
3,805 5,704
CURRENT ASSETS
Stocks 18,761 32,534
Debtors 805 12,794
Cash at bank and in hand 8,924 3,342
28,490 48,670
Creditors: Amounts Falling Due Within One Year (167,127 ) (203,798 )
NET CURRENT ASSETS (LIABILITIES) (138,637 ) (155,128 )
TOTAL ASSETS LESS CURRENT LIABILITIES (134,832 ) (149,424 )
Creditors: Amounts Falling Due After More Than One Year 3 (35,471 ) (40,712 )
NET ASSETS (170,303 ) (190,136 )
CAPITAL AND RESERVES
Called up share capital 4 12,000 12,000
Profit and Loss Account (182,303 ) (202,136 )
SHAREHOLDERS' FUNDS (170,303 ) (190,136 )
For the year ending 31 August 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2015).
On behalf of the board
Mrs Elizabeth Rowley
20/03/2017
Page 1
Notes to the Abbreviated Accounts
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line Basis
Computer Equipment 25% Straight Line Basis
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Tangible Assets
Total
Cost £
As at 1 September 2015 42,273
Disposals (727 )
As at 31 August 2016 41,546
Depreciation
As at 1 September 2015 36,569
Provided during the period 1,899
Disposals (727 )
As at 31 August 2016 37,741
Net Book Value
As at 31 August 2016 3,805
As at 1 September 2015 5,704
Page 2
3. Creditors: Amounts Falling Due After More Than One Year
2016 2015
£ £
Other loans (Long term liabilities - creditors > 1 year) 35,471 40,712
4. Share Capital
Value Number 2016 2015
Allotted, called up and fully paid £ £ £
Ordinary shares 1.000 12000 12,000 12,000
Page 3