RISC OS Developments Ltd |
Accountants' Report |
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Accountants' report to the directors of |
RISC OS Developments Ltd |
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You consider that the company is exempt from an audit for the period ended 30 April 2018. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period. |
In accordance with your instructions, we have prepared the accounts which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. |
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. |
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N W Potter & Co |
International Accountants |
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Market House |
12a Cross Road |
Tadworth |
Surrey |
KT20 5SR |
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3 January 2019 |
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RISC OS Developments Ltd
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Registered number: |
10709520
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Balance Sheet |
as at 30 April 2018
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Notes |
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2018 |
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£ |
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Current assets |
Cash at bank and in hand |
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80,300 |
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Creditors: amounts falling due within one year |
2 |
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(50,900) |
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Net current assets |
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29,400 |
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Net assets |
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29,400 |
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Capital and reserves |
Called up share capital |
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30,002 |
Income and expenditure account |
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(602) |
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Shareholders' funds |
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29,400 |
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The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
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The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
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R A Brown |
Director |
Approved by the board on 3 January 2019
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RISC OS Developments Ltd
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Notes to the Accounts |
for the period from 5 April 2017 to 30 April 2018
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1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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Turnover |
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The Company does not trade and does not have a Turnover. The Company has only received share capital, donations and other non-trading receipts.
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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Taxation |
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Although there are references to taxation in the Accounts, the Directors consider the Company to be Mutual in accordance with section 1070 of CT 2010 and therefore, subject to approval by HMRC, no tax liability is accounted for.
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2 |
Creditors: amounts falling due within one year |
2018 |
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£ |
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Share monies to be allocated |
50,900 |
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3 |
Other information |
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RISC OS Developments Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
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Rozel, Barling Road |
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Barling Magna |
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Southend on Sea |
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Essex |
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SS3 0LX |