Company Registration No. 08056905 (England and Wales)
MELVYN ROWBERRY SPECIALIST SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2017
PAGES FOR FILING WITH REGISTRAR
MELVYN ROWBERRY SPECIALIST SERVICES LTD
COMPANY INFORMATION
Director
Mr M Rowberry
Company number
08056905
Registered office
Eastfield Farm
Wadborough Road
Kempsey
Worcester
Worcestershire
WR5 3QH
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank plc
College Street
Worcester
Worcestershire
WR1 2LY
MELVYN ROWBERRY SPECIALIST SERVICES LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
MELVYN ROWBERRY SPECIALIST SERVICES LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MELVYN ROWBERRY SPECIALIST SERVICES LTD FOR THE YEAR ENDED 31 MAY 2017
- 1 -
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Melvyn Rowberry Specialist Services Ltd for the year ended 31 May 2017 which comprise, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance/
This report is made solely to the Board of Directors of Melvyn Rowberry Specialist Services Ltd, as a body, in accordance with
our
terms
of
engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Melvyn Rowberry Specialist Services Ltd
and state those matters that we have agreed to state to the Board of Directors of Melvyn Rowberry Specialist Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Melvyn Rowberry Specialist Services Ltd and its Board of Directors as a body, for
our work or for this report.
It is your duty to ensure that Melvyn Rowberry Specialist Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets,
liabilities, financial position and loss of Melvyn Rowberry Specialist Services Ltd. You consider that Melvyn Rowberry Specialist Services Ltd is exempt from the statutory audit
requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Melvyn Rowberry Specialist Services Ltd. For this reason, we have not verified the accuracy or completeness of the
accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ormerod Rutter Limited
14 November 2017
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
MELVYN ROWBERRY SPECIALIST SERVICES LTD
BALANCE SHEET
- 2 -
2017
2016
Notes
£
£
£
£
Fixed assets
Intangible assets
3
2,636
2,636
Current assets
Cash at bank and in hand
-
9
Creditors: amounts falling due within one year
4
(4,812)
(4,821)
Net current liabilities
(4,812)
(4,812)
Total assets less current liabilities
(2,176)
(2,176)
Capital and reserves
Called up share capital
5
101
101
Profit and loss reserves
(2,277)
(2,277)
Total equity
(2,176)
(2,176)
The director of the company have elected not to include a copy of the profit and loss account within the financial statements.
true
For the financial year ended 31 May 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
T
he director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
T
he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and signed by the director and authorised for issue on 14 November 2017
Mr M Rowberry
Director
Company Registration No. 08056905
MELVYN ROWBERRY SPECIALIST SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2017
- 3 -
1
Accounting policies
Company information
Melvyn Rowberry Specialist Services Ltd is a
private
company
limited by shares
incorporated in England and Wales.
The registered office is
Eastfield Farm, Wadborough Road, Kempsey, Worcester, Worcestershire, WR5 3QH.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
These financial statements for the year ended 31 May 2017
are the
first
financial statements of Melvyn Rowberry Specialist Services Ltd prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 June 2015. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.
1.2
Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date if the fair value can be measured reliably.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Patents
5 years
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was 1 (2016 - 1).
MELVYN ROWBERRY SPECIALIST SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2017
- 4 -
3
Intangible fixed assets
Patents
£
Cost
At 1 June 2016 and 31 May 2017
4,394
Amortisation and impairment
At 1 June 2016 and 31 May 2017
1,758
Carrying amount
At 31 May 2017
2,636
At 31 May 2016
2,636
4
Creditors: amounts falling due within one year
2017
2016
£
£
Other creditors
4,812
4,821
5
Called up share capital
2017
2016
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary A of £1 each
100
100
1 Ordinary B of £1 each
1
1
101
101
6
Ultimate controlling party
The ultimate controlling party is Mr M Rowberry.