REGISTERED NUMBER: 07068152 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30 NOVEMBER 2013

FOR

BOOK YOUR THEORY TEST ONLINE LTD

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

D Lal

REGISTERED OFFICE:

Victoria House

44-45 Queens Road

Coventry

West Midlands

CV1 3EH

REGISTERED NUMBER:

07068152 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

Victoria House

44-45 Queens Road

Coventry

West Midlands

CV1 3EH

FIXED ASSETS

Intangible assets

2

8,500

14,500

Tangible assets

3

3,115

2,830

11,615

17,330

CURRENT ASSETS

Debtors

67,512

25,929

Cash at bank

52,085

3,315

119,597

29,244

CREDITORS

Amounts falling due within one year

90,837

84,188

NET CURRENT ASSETS/(LIABILITIES)

28,760

(54,944

)

TOTAL ASSETS LESS CURRENT LIABILITIES

40,375

(37,614

)

CAPITAL AND RESERVES

Called up share capital

4

1

1

Profit and loss account

40,374

(37,615

)

SHAREHOLDERS' FUNDS

40,375

(37,614

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2013.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 28 August 2014 and were signed by:

D Lal - 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 goods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Deferred tax

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

the balance sheet date.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 December 2012

and 30 November 2013

30,000

AMORTISATION

At 1 December 2012

15,500

Amortisation for year

6,000

At 30 November 2013

21,500

NET BOOK VALUE

At 30 November 2013

8,500

At 30 November 2012

14,500

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 December 2012

3,330

Additions

1,063

At 30 November 2013

4,393

DEPRECIATION

At 1 December 2012

500

Charge for year

778

At 30 November 2013

1,278

NET BOOK VALUE

At 30 November 2013

3,115

At 30 November 2012

2,830

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2013

2012

value:

£

£

1

Ordinary

£1

1

1

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2013

and 30 November 2012:

2013

2012

£

£

D Lal

Balance outstanding at start of year

15,942

(1,272

)

Amounts advanced

2,785

17,214

Amounts repaid

-

-

Balance outstanding at end of year

18,727

15,942