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Abbreviated Unaudited Accounts |
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for the Year Ended 31 August 2016 |
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for |
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Caledonian Business Centres Ltd. |
REGISTERED NUMBER:
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Abbreviated Unaudited Accounts |
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for the Year Ended 31 August 2016 |
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for |
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Caledonian Business Centres Ltd. |
Caledonian Business Centres Ltd. (Registered number: SC150783) |
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Contents of the Abbreviated Accounts |
for the Year Ended 31 August 2016 |
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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 | 3 |
Caledonian Business Centres Ltd. |
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Company Information |
for the Year Ended 31 August 2016 |
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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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Caledonian Business Centres Ltd. (Registered number: SC150783) |
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Abbreviated Balance Sheet |
31 August 2016 |
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2016 | 2015 |
Notes | £ | £ | £ | £ |
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 in hand |
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CREDITORS |
Amounts falling due within one year | 4 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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PROVISIONS FOR LIABILITIES |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 5 |
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Revaluation reserve |
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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. |
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The financial statements were approved by the Board of Directors on
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Caledonian Business Centres Ltd. (Registered number: SC150783) |
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Notes to the Abbreviated Accounts |
for the Year Ended 31 August 2016 |
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1. | ACCOUNTING POLICIES |
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Accounting convention |
The financial statements have been prepared under the historical cost convention as modified by the revaluation |
of certain assets and in accordance with the Financial Reporting Standard for Smaller Entities (effective January |
2015). |
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Turnover |
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax |
and trade discounts. |
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Intangible fixed assets |
Intangible fixed assets represent the cost of the area licence of a national training facility. The licence is |
automatically renewed at no cost every five years. The directors therefore consider that no amortisation is |
necessary. |
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Tangible fixed assets |
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Plant and machinery etc | - |
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No depreciation is provided on heritable property. |
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Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and |
slow moving items. |
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Deferred tax |
Provision is made for deferred taxation using the liability method to take account of timing differences between |
the incidence of income and expenditure for taxation and accounting purposes, except to the extent that a |
liability to taxation is unlikely to crystallise. |
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Hire purchase and leasing commitments |
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the |
period of the lease. |
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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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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 September 2015 |
and 31 August 2016 |
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NET BOOK VALUE |
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At 31 August 2016 |
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At 31 August 2015 |
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Caledonian Business Centres Ltd. (Registered number: SC150783) |
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Notes to the Abbreviated Accounts - continued |
for the Year Ended 31 August 2016 |
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3. | TANGIBLE FIXED ASSETS |
Total |
£ |
COST OR VALUATION |
At 1 September 2015 |
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Additions |
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At 31 August 2016 |
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DEPRECIATION |
At 1 September 2015 |
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Charge for year |
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At 31 August 2016 |
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NET BOOK VALUE |
At 31 August 2016 |
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At 31 August 2015 |
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4. | CREDITORS |
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Creditors include an amount of £
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5. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2016 | 2015 |
value: | £ | £ |
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Ordinary "A" | £1 |
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Ordinary "B" | £1 |
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Ordinary "C" | £1 |
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460,000 | 460,000 |
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6. | RELATED PARTY DISCLOSURES |
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At the balance sheet date a sum of £576 was due from the company to Mr T Maclean. This loan is unsecured, |
interest free and has no set repayment terms. |
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Included in other creditors is £97,224 due to Caledonian Training Centres Limited. |
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Included in other debtors is £147,947 due from Caledonian Training (Glasgow) Limited. |
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These loans are unsecured, interest free and have no set repayment terms. |
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Both companies are under the control of the directors, Mr & Mrs Maclean. |