REGISTERED NUMBER:
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ABBREVIATED UNAUDITED ACCOUNTS |
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FOR THE YEAR ENDED 31 MARCH 2016 |
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FOR |
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ASPIDISTRA SOFTWARE LIMITED |
DRAFT |
REGISTERED NUMBER:
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ABBREVIATED UNAUDITED ACCOUNTS |
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FOR THE YEAR ENDED 31 MARCH 2016 |
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FOR |
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ASPIDISTRA SOFTWARE LIMITED |
ASPIDISTRA SOFTWARE LIMITED (REGISTERED NUMBER: 03678831) |
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CONTENTS OF THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 31 MARCH 2016 |
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DRAFT |
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Page |
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Company Information | 1 |
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Abbreviated Balance Sheet | 2 |
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Notes to the Abbreviated Accounts | 4 |
ASPIDISTRA SOFTWARE LIMITED |
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COMPANY INFORMATION |
FOR THE YEAR ENDED 31 MARCH 2016 |
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DRAFT |
DIRECTORS: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
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BANKERS: |
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ASPIDISTRA SOFTWARE LIMITED (REGISTERED NUMBER: 03678831) |
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ABBREVIATED BALANCE SHEET |
31 MARCH 2016 |
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2016 | 2015 |
Notes | £ | £ | £ | £ |
DRAFT |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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CURRENT ASSETS |
Stocks |
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Debtors |
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Cash at bank and in hand |
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CREDITORS |
Amounts falling due within one year |
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NET CURRENT 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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( |
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PROVISIONS FOR LIABILITIES | ( |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 4 |
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Profit and loss account | ( |
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SHAREHOLDERS' FUNDS |
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The directors acknowledge their 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. |
ASPIDISTRA SOFTWARE LIMITED (REGISTERED NUMBER: 03678831) |
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ABBREVIATED BALANCE SHEET - continued |
31 MARCH 2016 |
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DRAFT |
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The financial statements were approved by the Board of Directors on
signed on its behalf by: |
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ASPIDISTRA SOFTWARE LIMITED (REGISTERED NUMBER: 03678831) |
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NOTES TO THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 31 MARCH 2016 |
DRAFT |
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1. | ACCOUNTING POLICIES |
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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). |
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Turnover |
Turnover represents net invoiced sales of goods, excluding value added tax. |
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Intangible fixed assets and amortisation |
Amortisation is provided at rates calculated to write off the cost less residual value of each |
asset over its expected useful life, as follows: |
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Research and Development - 3 year straight line |
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Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its |
estimated useful life. |
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Fixtures & fittings - 15% reducing balance |
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Computer equipment - 3 year straight line |
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Stocks |
Work in progress is valued at the lower of cost and net realisable value. |
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Cost includes all direct expenditure and an appropriate proportion of fixed and variable |
overheads. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not |
reversed at the balance sheet date. |
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Research and development |
Expenditure on research is written off in the year in which it is incurred. Development |
expenditure is written off in the same year unless the directors are satisfied as to the technical, |
commercial and financial viability of individual projects. In this situation, the expenditure is |
deferred and amortised over the period from which the company is expected to benefit. |
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Foreign currencies |
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange |
ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling |
at the rate of exchange ruling at the date of transaction. Exchange differences are taken into |
account in arriving at the operating result. |
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Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the |
company's pension scheme are charged to the profit and loss account in the period to which |
they relate. |
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Deferred income |
Income relating to services carried out which has been deferred over the period to which it |
relates. |
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Grant income |
Grants relating to expenses are recognised on a systematic basis over the periods in which the |
entity recognises the related costs and are offset against the expenses to which they relate. |
ASPIDISTRA SOFTWARE LIMITED (REGISTERED NUMBER: 03678831) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 31 MARCH 2016 |
DRAFT |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 April 2015 |
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Additions |
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At 31 March 2016 |
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AMORTISATION |
At 1 April 2015 |
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Amortisation for year |
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At 31 March 2016 |
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NET BOOK VALUE |
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At 31 March 2016 |
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At 31 March 2015 |
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3. | TANGIBLE FIXED ASSETS |
Total |
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COST |
At 1 April 2015 |
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Additions |
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At 31 March 2016 |
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DEPRECIATION |
At 1 April 2015 |
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Charge for year |
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At 31 March 2016 |
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NET BOOK VALUE |
At 31 March 2016 |
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At 31 March 2015 |
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4. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2016 | 2015 |
value: | £ | £ |
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Ordinary | £1 |
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Preference | £1 |
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100,000 | 100,000 |