Registered Number 03364551
ACTIVE TRAINING AND EDUCATION
Abbreviated Accounts
30 September 2015
Notes | 2015 | 2014 | |
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£ | £ | ||
Fixed assets | |||
Tangible assets | 3 |
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Current assets | |||
Stocks |
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Debtors | 4 |
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Cash at bank and in hand |
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Prepayments and accrued income |
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Creditors: amounts falling due within one year |
( |
( |
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Net current assets (liabilities) |
( |
( |
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Total assets less current liabilities |
( |
( |
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Creditors: amounts falling due after more than one year |
( |
( |
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Total net assets (liabilities) |
( |
( |
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Reserves | |||
Other reserves |
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Income and expenditure account |
( |
( |
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Members' funds |
( |
( |
Approved by the Board on
And signed on their behalf by:
1 Accounting Policies
Turnover policy
Grants and donations are accounted for on a receivable basis. Grants received in respect of capital expenditure are deducted from the cost of the asset.
Investment income is accounted for on an accruals basis.
Other Incoming resources are included in the Statement of Financial Activities on a receivable basis.
Tangible assets depreciation policy
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows;
Fixtures, fittings & equipment 25% per annum
Computer equipment 33% per annum
Other accounting policies
Stock is valued at the lower of cost and net realisable value.
Accumulated funds
Unrestricted funds represent those monies which are freely available for application towards achieving any charitable purpose that falls within the charity’s charitable objects.
2
Company limited by guarantee
£ | |
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Cost | |
At 1 October 2014 |
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Additions |
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Disposals |
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Revaluations |
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Transfers |
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At 30 September 2015 |
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Depreciation | |
At 1 October 2014 |
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Charge for the year |
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On disposals |
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At 30 September 2015 |
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Net book values | |
At 30 September 2015 | 2,354 |
At 30 September 2014 | 1,744 |
2015
£ |
2014
£ |
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Debtors include the following amounts due after more than one year |
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