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REGISTERED NUMBER: 03891632 (England and Wales)
















Abbreviated Unaudited Accounts

for the Year Ended 5 July 2016

for

Better Judgement Ltd

Better Judgement Ltd (Registered number: 03891632)

Contents of the Abbreviated Accounts
for the Year Ended 5 July 2016










Page

Company Information 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 4

Better Judgement Ltd

Company Information
for the Year Ended 5 July 2016







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: GCSD Accountants Limited
Chartered Accountants
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT

Better Judgement Ltd (Registered number: 03891632)

Abbreviated Balance Sheet
5 July 2016

2016 2015
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 2 11,536 13,361

CURRENT ASSETS
Stocks 4,640 -
Debtors 2,308 2,575
Cash at bank 5,950 14,392
12,898 16,967
CREDITORS
Amounts falling due within one year 20,657 14,809
NET CURRENT (LIABILITIES)/ASSETS (7,759 ) 2,158
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,777

15,519

ACCRUALS AND DEFERRED INCOME 1,140 1,020
NET ASSETS 2,637 14,499

CAPITAL AND RESERVES
Called up share capital 3 100 100
Profit and loss account 2,537 14,399
SHAREHOLDERS' FUNDS 2,637 14,499

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 July 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 July 2016 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.

Better Judgement Ltd (Registered number: 03891632)

Abbreviated Balance Sheet - continued
5 July 2016


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 2017 and were signed by:





Dr R G Bowerman - Director


Better Judgement Ltd (Registered number: 03891632)

Notes to the Abbreviated Accounts
for the Year Ended 5 July 2016


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 January 2015).

Turnover
Turnover represents net invoiced sales of goods, 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 - 10% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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

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 2015 69,310
Additions 4,375
At 5 July 2016 73,685
DEPRECIATION
At 6 July 2015 55,949
Charge for year 6,200
At 5 July 2016 62,149
NET BOOK VALUE
At 5 July 2016 11,536
At 5 July 2015 13,361

Better Judgement Ltd (Registered number: 03891632)

Notes to the Abbreviated Accounts - continued
for the Year Ended 5 July 2016


3. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2016 2015
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 2016 and
5 July 2015:

2016 2015
£    £   
Dr R G Bowerman
Balance outstanding at start of year 2,575 (2,889 )
Amounts advanced 3,977 8,402
Amounts repaid (4,715 ) (2,938 )
Balance outstanding at end of year 1,837 2,575