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BETTER JUDGEMENT LTD




Company Registration Number:
03891632 (England and Wales)



Abbreviated (Unaudited) Accounts



Period of accounts


Start date: 06th July 2010

End date: 05th July 2011

SUBMITTED

BETTER JUDGEMENT LTD

Company Information
for the Period Ended
05th July 2011




Director: Dr Robert G Bowerman
Company secretary: Mrs Eileen A M Bowerman
Registered office: Badgers Cottage Worley
Nailsworth
Gloucestershire
GL6 0RD
Company Registration Number: 03891632 (England and Wales)

BETTER JUDGEMENT LTD

Abbreviated Balance sheet
As at 05th July 2011

Notes 2011
£
2010
£
Fixed assets
Intangible assets: 0 0
Tangible assets: 3 25,426 35,648
Total fixed assets: 25,426 35,648
Current assets
Stocks: 11,064 10,585
Debtors: 0 0
Cash at bank and in hand: 3,038 27,736
Total current assets: 14,102 38,321
Creditors
Creditors: amounts falling due within one year 106 31
Net current assets (liabilities): 13,996 38,290
Total assets less current liabilities: 39,422 73,938
Creditors: amounts falling due after more than one year: 0 0
Provision for liabilities: 36,689 35375.
Total net assets (liabilities): 2,733 38,563

The notes form part of these financial statements

BETTER JUDGEMENT LTD

Abbreviated Balance sheet
As at 05th July 2011
continued

Notes 2011
£
2010
£
Capital and reserves
Called up share capital: 4 100 100
Revaluation reserve: 0 0
Profit and Loss account: 2,633 38,463
Total shareholders funds: 2,733 38,563

For the year ending 5 July 2011 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 and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

The financial statements were approved by the Board of Directors on 05 April 2012

SIGNED ON BEHALF OF THE BOARD BY:

Name: Dr Robert G Bowerman
Status: Director

The notes form part of these financial statements

BETTER JUDGEMENT LTD

Notes to the Abbreviated Accounts
for the Period Ended
05th July 2011

  • 1. Accounting policies

    Basis of measurement and preparation of accounts

    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 policy

    The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT. (During this accounting period the VAT rate rose from 17.5% to 20% on 4 Jan 2011).

    Tangible fixed assets depreciation policy

    Depreciation calculated using the rates of 33% for office equipment including computers, 20% for motor vehicles and 10% for plant and machinery

    Valuation information and policy

    Stocks are primarily service work that has been done, billed for but not yet paid. The company has a considerable body of knowledge on advanced system design but that is not valued financially in these accounts.

    Other accounting policies

    The company has been developing an artificial intelligence system to use within service delivery. This software implements the MD's argumentation visualisation PhD from University College London. Although the company has a considerable body of system design and software developed policy is not to assign this a value at the current time. company took on its second employee in this period, which also lead to slightly higher office costs. Second employee is focussed on project management, product visual presentation and marketing endeavours.

BETTER JUDGEMENT LTD

Notes to the Abbreviated Accounts
for the Period Ended
05th July 2011

  • 3. Tangible assets

    Total
    Cost £
    At 06th July 2010: 63,779
    Additions: 1,177
    Disposals: 0
    Revaluations: 0
    Transfers: 0
    At 05th July 2011: 64,956
    Depreciation
    At 06th July 2010: 28,131
    Charge for year: 11,399
    On disposals: 0
    Other adjustments 0
    At 05th July 2011: 39,530
    Net book value
    At 05th July 2011: 25,426
    At 05th July 2010: 35,648

BETTER JUDGEMENT LTD

Notes to the Abbreviated Accounts
for the Period Ended
05th July 2011

  • 4. Called up share capital

    Allotted, called up and paid

    Previous period 2010
    Class Number of shares Nominal value per share Total
    Ordinary shares: 100 1.00
    1.00
    100
    Total share capital: 100
    Current period 2011
    Class Number of shares Nominal value per share Total
    Ordinary shares: 100 1.00
    1.00
    100
    Total share capital: 100