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BETTER JUDGEMENT LTD




Company Registration Number:
03891632 (England and Wales)



Abbreviated (Unaudited) Accounts



Period of accounts


Start date: 06th July 2009

End date: 05th July 2010

SUBMITTED

BETTER JUDGEMENT LTD

Company Information
for the Period Ended
05th July 2010




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 2010

Notes 2010
£
2009
£
Fixed assets
Intangible assets: 0 0
Tangible assets: 2 35,648 19,573
Total fixed assets: 35,648 19,573
Current assets
Stocks: 10,585 1,840
Debtors: 0 0
Cash at bank and in hand: 27,736 6,622
Total current assets: 38,321 8,462
Creditors
Creditors: amounts falling due within one year 31 4,702
Net current assets (liabilities): 38,290 3,760
Total assets less current liabilities: 73,938 23,333
Creditors: amounts falling due after more than one year: 0 0
Provision for liabilities: 35,375 14500.
Total net assets (liabilities): 38,563 8,833

The notes form part of these financial statements

BETTER JUDGEMENT LTD

Abbreviated Balance sheet
As at 05th July 2010
continued

Notes 2010
£
2009
£
Capital and reserves
Called up share capital: 3 100 100
Revaluation reserve: 0 0
Profit and Loss account: 38,463 8,733
Total shareholders funds: 38,563 8,833

For the year ending 5 July 2010 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 2011

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 2010

  • 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 FRSSE - Financial Reporting Standard for Smaller Entities (Effective 4/2008)

    Turnover policy

    The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT. [For this period VAT was 15% to 1 Jan 2010 and then 17.5% thereafter].

    Tangible fixed assets depreciation policy

    Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life. Freehold buildings - 2% on cost or revalued amounts, Plant and Machinery - 10% on cost, Office Equipment including Computers - 33.33% on cost, Motor vehicles - 25% on cost.

    Intangible fixed assets amortisation policy

    Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives, not to exceed twenty years. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. [The company currently has no intangible assets].

    Valuation information and policy

    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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

    Other accounting policies

    The company has a policy not to enter into hire purchase contracts or financial leases. Research and Development Expenditure on research and development is written off in the year in which it is incurred. Director's investment of labour in R&D has not been shown in the financial statements, even though this amounts to over two thousand hours to date; policy is to repay this investment as normal salary/bonus, dividends and pension when financial gain is achieved from this R&D effort.

  • 2. Tangible assets

    Total
    Cost £
    At 06th July 2009: 40,782
    Additions: 22,997
    Disposals: 0
    Revaluations: 0
    Transfers: 0
    At 05th July 2010: 63,779
    Depreciation
    At 06th July 2009: 21,209
    Charge for year: 6,922
    On disposals: 0
    Other adjustments 0
    At 05th July 2010: 28,131
    Net book value
    At 05th July 2010: 35,648
    At 05th July 2009: 19,573

  • 3. Called up share capital

    Allotted, called up and paid

    Previous period 2009
    Class Number of shares Nominal value per share Total
    Ordinary shares: 100 1 100
    Total share capital: 100
    Current period 2010
    Class Number of shares Nominal value per share Total
    Ordinary shares: 100 1 100
    Total share capital: 100