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REGISTERED NUMBER: 03891632 (England and Wales)














BETTER JUDGEMENT LTD

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 5 JULY 2014






BETTER JUDGEMENT LTD (REGISTERED NUMBER: 03891632)

CONTENTS OF THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 5 JULY 2014










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 2014







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
Gloucestershire
GL6 0DB

BETTER JUDGEMENT LTD (REGISTERED NUMBER: 03891632)

ABBREVIATED BALANCE SHEET
5 JULY 2014

2014 2013
Notes £    £   
FIXED ASSETS
Tangible assets 2 14,260 16,725

CURRENT ASSETS
Debtors 14,490 13,800
Cash at bank 6,270 1
20,760 13,801
CREDITORS
Amounts falling due within one year (17,314 ) (27,463 )
NET CURRENT ASSETS/(LIABILITIES) 3,446 (13,662 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,706

3,063

ACCRUALS AND DEFERRED INCOME (420 ) (1,500 )
NET ASSETS 17,286 1,563

CAPITAL AND RESERVES
Called up share capital 3 100 100
Profit and loss account 17,186 1,463
SHAREHOLDERS' FUNDS 17,286 1,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 July 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 July 2014 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 2014


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 1 April 2015 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 2014


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 - 10% on cost
Motor vehicles - 20% on cost
Office equipment - 33% 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 2013 64,956
Additions 909
At 5 July 2014 65,865
DEPRECIATION
At 6 July 2013 48,231
Charge for year 3,374
At 5 July 2014 51,605
NET BOOK VALUE
At 5 July 2014 14,260
At 5 July 2013 16,725

BETTER JUDGEMENT LTD (REGISTERED NUMBER: 03891632)

NOTES TO THE ABBREVIATED ACCOUNTS - continued
FOR THE YEAR ENDED 5 JULY 2014


3. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2014 2013
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 2014 and
5 July 2013:

2014 2013
£    £   
Dr R G Bowerman
Balance outstanding at start of year (403 ) (1,097 )
Amounts advanced 554 5,156
Amounts repaid (3,040 ) (4,462 )
Balance outstanding at end of year (2,889 ) (403 )