Company Registration No. 03189283 (England and Wales)
MOBILE CARE QUALIFICATIONS LTD
UNAUDITED ABBREVIATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2015
MOBILE CARE QUALIFICATIONS LTD
CONTENTS
Page
Abbreviated balance sheet
1
Notes to the abbreviated accounts
2 - 3
MOBILE CARE QUALIFICATIONS LTD
ABBREVIATED BALANCE SHEET
AS AT
31 MAY 2015
31 May 2015
- 1 -
2015
2014
Notes
£
£
£
£
Fixed assets
Tangible assets
2
23,718
30,828
Current assets
Debtors
342,754
362,066
Cash at bank and in hand
90,903
110,995
433,657
473,061
Creditors: amounts falling due within one year
(160,647)
(126,349)
Net current assets
273,010
346,712
Total assets less current liabilities
296,728
377,540
Creditors: amounts falling due after more than one year
-
(7,905)
Provisions for liabilities
(3,987)
(5,242)
292,741
364,393
Capital and reserves
Called up share capital
3
100
100
Profit and loss account
292,641
364,293
Shareholders'  funds
292,741
364,393
For the financial year ended 31 May 2015 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 of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These abbreviated financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Approved by the Board for issue on 27 February 2016
M Errington
Director
Company Registration No. 03189283
MOBILE CARE QUALIFICATIONS LTD
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2015
- 2 -
1
Accounting policies
1.1
Accounting convention

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
Compliance with accounting standards
The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).
1.3
Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.
1.4
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 less estimated residual value of each asset over its expected useful life, as follows:
Land and buildings Leasehold
20% straight line
Fixtures, fittings & equipment
15% reducing balance and 3 years straight line
1.5
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
2
Fixed assets
Tangible assets
£
Cost
At 1 June 2014
147,367
Additions
4,192
Disposals
(22,039)
At 31 May 2015
129,520
Depreciation
At 1 June 2014
116,539
On disposals
(18,320)
Charge for the year
7,583
At 31 May 2015
105,802
Net book value
At 31 May 2015
23,718
At 31 May 2014
30,828
MOBILE CARE QUALIFICATIONS LTD
NOTES TO THE ABBREVIATED ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2015
- 3 -
3
Share capital
2015
2014
£
£
Allotted, called up and fully paid
100 ordinary shares of £1 each
100
100
4
Related party relationships and transactions

Included in other debtors is a directors loan account balance of £85,832 (2014: £72,933) due from Mrs M Errington.

 

The overdrawn balance has been repaid after the year end via the voting of dividends.

 

Eden Garden Nursery Limited is an associated company which is controlled by Mr and Mrs Errington.

 

At the year end there was an inter company balance of £102,602 (2014: £128,231) payable to Mobile Care Qualifications Limited.

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