REGISTERED NUMBER: 03891632 (England and Wales)

BETTER JUDGEMENT LTD

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 5 JULY 2013

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

Dr R G Bowerman

SECRETARY:

E A M Bowerman

REGISTERED OFFICE:

Badgers Cottage

Worley

Nailsworth

Gloucestershire

GL6 0RD

REGISTERED NUMBER:

03891632 (England and Wales)

ACCOUNTANTS:

Sutton Dipple Limited

8 Wheelwrights Corner

Old Market

Nailsworth

United Kingdom

Gloucestershire

GL6 0DB

FIXED ASSETS

Tangible assets

2

16,725

20,045

CURRENT ASSETS

Debtors

13,800

13,110

Cash at bank

1

1

13,801

13,111

CREDITORS

Amounts falling due within one year

(27,463

)

(19,423

)

NET CURRENT LIABILITIES

(13,662

)

(6,312

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,063

13,733

ACCRUALS AND DEFERRED INCOME

(1,500

)

(1,500

)

NET ASSETS

1,563

12,233

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

1,463

12,133

SHAREHOLDERS' FUNDS

1,563

12,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 July 2013.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 July 2013 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 4 April 2014 and were signed by:

Dr R G Bowerman - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements 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 net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

10% on cost

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed

at the balance sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 6 July 2012

and 5 July 2013

64,956

DEPRECIATION

At 6 July 2012

44,911

Charge for year

3,320

At 5 July 2013

48,231

NET BOOK VALUE

At 5 July 2013

16,725

At 5 July 2012

20,045

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2013

2012

value:

£

£

100

Ordinary

1

100

100

4.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5 July 2013 and

5 July 2012:

2013

2012

£

£

Dr R G Bowerman

Balance outstanding at start of year

(1,097

)

-

Amounts advanced

5,156

650

Amounts repaid

(4,462

)

(1,747

)

Balance outstanding at end of year

(403

)

(1,097

)