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					Company     A Company Limited
Type        Small company/Companies Act 2006/FRSSE April 2008
Method      Trial balance to be entered manually
Version     March 2009
Copyright   VT Software Limited 1995-2009

Cleared     Notes/ Comments/ Outstanding points
            For advice on using this workbook, click on the Template Instructions button at the right-hand
            end of the VT toolbar, choose the VT Final Accounts Help Topics command from the Help
            menu.

            This workbook is only for use for accounting periods beginning on or after 6 April 2008.

            The auditors report in this workbook applies only to periods ending on or after 5 April 2009.
            For shorter periods, a special template is available on request from VT Software.

            Click here for the full text of the Financial Reporting Standard for Smaller Entities (effective
            April 2008)




                     Check List 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 1 10/28/2011
A Company Limited
Trial balance                                                          Before adj's    Stocks       Depn     Corp tax   Dividend   Current year
Enter debits as + and credits as - [assets and expenses are debits]             £          £           £           £           £             £

PROFIT AND LOSS ACCOUNT
Turnover              Sales                                               -100,000                                                   (100,000)
Cost of sales         Purchases                                             60,000                                                     60,000
                      Decrease in stocks                                               10,000                                          10,000
                      Subcontractor costs                                                                                                   0
                      Direct labour                                                                                                         0
                      Carriage                                                                                                              0
                      Discounts allowed                                                                                                     0
                      Commissions payable                                                                                                   0
                      Other direct costs                                                                                                    0
Distribution costs    Distribution costs                                                                                                    0
Employee costs        Wages and salaries                                    20,000                                                     20,000
                      Directors' salaries                                                                                                   0
                      Pensions                                                                                                              0
                      Bonuses                                                                                                               0
                      Employer's NI                                                                                                         0
                      Temporary staff and recruitment                                                                                       0
                      Staff training and welfare                                                                                            0
                      Travel and subsistence                                                                                                0
                      Motor expenses                                                                                                        0
                      Entertaining                                                                                                          0
Premises costs        Rent                                                                                                                  0
                      Rates                                                                                                                 0
                      Service charges                                                                                                       0
                      Light and heat                                                                                                        0
                      Cleaning                                                                                                              0
                      Use of home                                                                                                           0
General admin         Telephone and fax                                        500                                                        500
                      Postage                                                                                                               0
                      Stationery and printing                                                                                               0
                      Courier services                                                                                                      0
                      Information and publications                                                                                          0
                      Subscriptions                                                                                                         0
                      Bank charges                                                                                                          0
                      Insurance                                                                                                             0
                      Equipment expensed                                                                                                    0
                      Equipment hire                                                                                                        0



                                                          TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 2 10/28/2011
A Company Limited
Trial balance                                                          Before adj's    Stocks       Depn     Corp tax   Dividend   Current year
Enter debits as + and credits as - [assets and expenses are debits]             £          £           £           £           £             £

                              Software                                         200                                                         200
                              Repairs and maintenance                                                                                        0
                              Depreciation                                                          1,200                                1,200
                              Amortisation of goodwill                                                                                       0
                              Bad debts                                                                                                      0
                              Sundry expenses                                                                                                0
Legal and professional costs Audit fees                                                                                                      0
                              Accountancy fees                                                                                               0
                              Solicitors fees                                                                                                0
                              Consultancy fees                                                                                               0
                              Management fees                                                                                                0
                              Advertising and PR                                                                                             0
                              Other legal and professional                                                                                   0
Other operating income        Other operating income                                                                                         0
Exceptional - p/l on disposal Land and buildings                                                                                             0
                              Plant & machinery                                                                                              0
                              Disposal of investments                                                                                        0
Income from investments       Income from investments                                                                                        0
Interest receivable           Interest receivable                                                                                            0
Interest payable              Interest payable                                                                                               0
                              Non-equity dividends                                                                                           0
Taxation                      Corporation tax                                                                  2,000                     2,000
                              Corporation tax - prior year adjustments                                                                       0
                              Deferred tax                                                                                                   0
Equity dividends              Years starting before 1/1/05                                                                                   0
                                                                                                                                             0
                                                                                                                                             0
                                                                                                                                             0
                                                                                                                                             0
Retained (profit)/loss                                                     -19,300     10,000       1,200      2,000          0         (6,100)

BALANCE SHEET
Intangible FA                     Cost - b/fwd                                                                                               0
                                  Cost - additions                                                                                           0
                                  Cost - disposals                                                                                           0
                                  Amortisation - b/fwd                                                                                       0
                                  Amortisation - provided in year                                                                            0



                                                          TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 3 10/28/2011
A Company Limited
Trial balance                                                          Before adj's    Stocks       Depn     Corp tax   Dividend   Current year
Enter debits as + and credits as - [assets and expenses are debits]             £          £           £           £           £             £

                                  Amortisation - disposals                                                                                  0
Land & buildings                  Cost - b/fwd                                                                                              0
                                  Cost - additions                                                                                          0
                                  Cost - revaluation                                                                                        0
                                  Cost - disposals                                                                                          0
                                  Depn - b/fwd                                                                                              0
                                  Depn - charge for the year                                                                                0
                                  Depn - revaluation                                                                                        0
                                  Depn - disposals                                                                                          0
Plant & machinery                 Cost - b/fwd                               5,000                                                      5,000
                                  Cost - additions                                                                                          0
                                  Cost - disposals                                                                                          0
                                  Depn - b/fwd                              -3,000                                                     (3,000)
                                  Depn - provided in year                                          -1,200                              (1,200)
                                  Depn - disposals                                                                                          0
Motor vehicles                    Cost - b/fwd                                                                                              0
                                  Cost - additions                                                                                          0
                                  Cost - disposals                                                                                          0
                                  Depn - b/fwd                                                                                              0
                                  Depn - provided in year                                                                                   0
                                  Depn - disposals                                                                                          0
Investments in subsidiaries       B/fwd                                                                                                     0
                                  Additions                                                                                                 0
                                  Disposals                                                                                                 0
Other investments - listed        B/fwd                                                                                                     0
                                  Additions                                                                                                 0
                                  Disposals                                                                                                 0
Other investments - unlisted      B/fwd                                                                                                     0
                                  Additions                                                                                                 0
                                  Disposals                                                                                                 0
Stocks                            Stocks                                              -10,000                                         (10,000)
Debtors                           Trade debtors                                                                                             0
                                  Due from group undertakings                                                                               0
                                  Other debtors                                                                                             0
Current asset investments         Listed                                                                                                    0
                                  Unlisted                                                                                                  0
Cash at bank                      Cash at bank                              20,850                                                     20,850



                                                          TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 4 10/28/2011
A Company Limited
Trial balance                                                          Before adj's    Stocks       Depn     Corp tax   Dividend   Current year
Enter debits as + and credits as - [assets and expenses are debits]             £          £           £           £           £             £

Creditors less than 1yr           Overdrafts                                                                                                 0
                                  Bank loans                                                                                                 0
                                  Finance lease and HP contracts                                                                             0
                                  Trade creditors                                                                                            0
                                  Due to group undertakings                                                                                  0
                                  Corporation tax                                                             -2,000                    (2,000)
                                  Other taxes and social security                                                                            0
                                  Proposed dividends                                                                      -3,000        (3,000)
                                  Accrued preference dividends                                                                               0
                                  Non-equity preference shares                                                                               0
                                  Other creditors                                                                                            0
Creditors greater than 1yr        Bank loans                                                                                                 0
                                  Finance lease and HP contracts                                                                             0
                                  Trade creditors                                                                                            0
                                  Due to group undertakings                                                                                  0
                                  Non-equity preference shares                                                                               0
                                  Other creditors                                                                                            0
Deferred tax                      B/fwd                                                                                                      0
                                  Charged to the p/l account                                                                                 0
Share capital                     B/fwd                                        100                                                         100
                                  Shares issued                                                                                              0
                                  Shares redeemed                                                                                            0
Share premium                     B/fwd                                                                                                      0
                                  On shares issued                                                                                           0
                                  Expenses of issue                                                                                          0
Revaluation reserve               B/fwd                                                                                                      0
                                  Movement in year                                                                                           0
Capital redemption reserve        B/fwd                                                                                                      0
                                  Trf from profit and loss a/c                                                                               0
Profit and loss account           B/fwd                                     -3,650                                                      (3,650)
                                  Equity dividends                                                                        3,000          3,000
                                  Trf to capital redemption reserve                                                                          0
                                                                                                                                             0
                                                                                                                                             0
                                                                                                                                             0
                                                                                                                                             0




                                                          TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 5 10/28/2011
A Company Limited
Trial balance                                                          Before adj's    Stocks       Depn     Corp tax    Dividend   Current year
Enter debits as + and credits as - [assets and expenses are debits]             £          £           £           £            £             £

Totals (all should be zero)                                                      0          0          0             0         0              0




                                                          TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 6 10/28/2011
A Company Limited
Trial balance                                                          Comparative
Enter debits as + and credits as - [assets and expenses are debits]             £

PROFIT AND LOSS ACCOUNT
Turnover              Sales                                               (80,000)
Cost of sales         Purchases                                            50,000
                      Decrease in stocks                                    6,000
                      Subcontractor costs
                      Direct labour
                      Carriage
                      Discounts allowed
                      Commissions payable
                      Other direct costs
Distribution costs    Distribution costs
Employee costs        Wages and salaries                                   15,000
                      Directors' salaries
                      Pensions
                      Bonuses
                      Employer's NI
                      Temporary staff and recruitment
                      Staff training and welfare
                      Travel and subsistence
                      Motor expenses
                      Entertaining
Premises costs        Rent
                      Rates
                      Service charges
                      Light and heat
                      Cleaning
                      Use of home
General admin         Telephone and fax                                       350
                      Postage
                      Stationery and printing
                      Courier services
                      Information and publications
                      Subscriptions
                      Bank charges
                      Insurance
                      Equipment expensed
                      Equipment hire



                                                          TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 7 10/28/2011
A Company Limited
Trial balance                                                          Comparative
Enter debits as + and credits as - [assets and expenses are debits]             £

                              Software                                        100
                              Repairs and maintenance
                              Depreciation                                    400
                              Amortisation of goodwill
                              Bad debts
                              Sundry expenses
Legal and professional costs Audit fees
                              Accountancy fees
                              Solicitors fees
                              Consultancy fees
                              Management fees
                              Advertising and PR
                              Other legal and professional
Other operating income        Other operating income
Exceptional - p/l on disposal Land and buildings
                              Plant & machinery
                              Disposal of investments
Income from investments       Income from investments
Interest receivable           Interest receivable
Interest payable              Interest payable
                              Non-equity dividends
Taxation                      Corporation tax                               2,000
                              Corporation tax - prior year adjustments
                              Deferred tax
Equity dividends              Years starting before 1/1/05                            See P/L section of Balance Sheet




Retained (profit)/loss                                                      (6,150)

BALANCE SHEET
Intangible FA                     Cost - b/fwd
                                  Cost - additions
                                  Cost - disposals
                                  Amortisation - b/fwd
                                  Amortisation - provided in year



                                                          TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 8 10/28/2011
A Company Limited
Trial balance                                                          Comparative
Enter debits as + and credits as - [assets and expenses are debits]             £

                                  Amortisation - disposals
Land & buildings                  Cost - b/fwd
                                  Cost - additions
                                  Cost - revaluation
                                  Cost - disposals
                                  Depn - b/fwd
                                  Depn - charge for the year
                                  Depn - revaluation
                                  Depn - disposals
Plant & machinery                 Cost - b/fwd                              4,000
                                  Cost - additions                          1,000
                                  Cost - disposals
                                  Depn - b/fwd                              (2,000)
                                  Depn - provided in year                   (1,000)
                                  Depn - disposals
Motor vehicles                    Cost - b/fwd
                                  Cost - additions
                                  Cost - disposals
                                  Depn - b/fwd
                                  Depn - provided in year
                                  Depn - disposals
Investments in subsidiaries       B/fwd
                                  Additions
                                  Disposals
Other investments - listed        B/fwd
                                  Additions
                                  Disposals
Other investments - unlisted      B/fwd
                                  Additions
                                  Disposals
Stocks                            Stocks
Debtors                           Trade debtors
                                  Due from group undertakings
                                  Other debtors
Current asset investments         Listed
                                  Unlisted
Cash at bank                      Cash at bank                              1,550



                                                          TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 9 10/28/2011
A Company Limited
Trial balance                                                         Comparative
Enter debits as + and credits as - [assets and expenses are debits]            £

Creditors less than 1yr           Overdrafts
                                  Bank loans
                                  Finance lease and HP contracts
                                  Trade creditors
                                  Due to group undertakings
                                  Corporation tax
                                  Other taxes and social security
                                  Proposed dividends
                                  Accrued preference dividends
                                  Non-equity preference shares
                                  Other creditors
Creditors greater than 1yr        Bank loans
                                  Finance lease and HP contracts
                                  Trade creditors
                                  Due to group undertakings
                                  Non-equity preference shares
                                  Other creditors
Deferred tax                      B/fwd
                                  Charged to the p/l account
Share capital                     B/fwd                                      100
                                  Shares issued
                                  Shares redeemed
Share premium                     B/fwd
                                  On shares issued
                                  Expenses of issue
Revaluation reserve               B/fwd
                                  Movement in year
Capital redemption reserve        B/fwd
                                  Trf from profit and loss a/c
Profit and loss account           B/fwd                                      (500)
                                  Equity dividends                          3,000
                                  Trf to capital redemption reserve




                                                         TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 10 10/28/2011
A Company Limited
Trial balance                                                         Comparative
Enter debits as + and credits as - [assets and expenses are debits]            £

Totals (all should be zero)                                                    0




                                                         TB 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 11 10/28/2011
A Company Limited
Data not obtained from trial balance
Enter data in the white spaces Enter numbers as + unless indicated           Current year       Comparative

Applicable version of the Financial Reporting
Standard for Smaller Entities (FRSSE)                 April 2008

Units (eg £ or £000)                                  £                  include a trailing space

Company registration number                           123456

                                                      Date
Approval date of the accounts by the board                   3/31/2010

                                                      Date
Date of signing on the audit/accountants report              3/31/2010

Date of engagement letter (required for               Date
Chartered Accountants reports only)

Name of director/secretary signing directors
  report                                              AN Other

Name of director signing balance sheet                AN Other

Name of senior statutory auditor

Name of auditors/accountants

Type of firm (eg Chartered Accountants)

Address of auditors/accountants
   Line 1
   Line 2
   Line 3
   Line 4
   Line 5


Prior year adjustments (+ for a gain; - for a loss)
More info on prior year adjustments

Percentage of turnover outside UK

Detailed profit and loss items:                                                         £                £
   depreciation of owned fixed assets
   depreciation of assets held under finance leases & HP
   amortisation of goodwill
   directors remuneration
   compensation to past directors for loss of office
   pension costs
   auditors remuneration
   exceptional costs associated with introducing the Euro

   Number of directors to whom benefits accrued                                   Number            Number
   under money purchase pension schemes




                 Data 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 12 10/28/2011
A Company Limited
Data not obtained from trial balance
Enter data in the white spaces Enter numbers as + unless indicated       Current year   Comparative

Freehold land & buildings if
revalued amounts shown in trial balance:                                           £             £
   historical cost
   cumulative depreciation based on cost

Net book value of plant and machinery included in fixed assets                     £             £
   held under finance leases or HP contracts

Listed investments held as fixed assets:                                           £             £
    market value

Listed investments held as current assets:                                         £             £
    market value

                                                                                   £             £
Amounts due after more than one year included in debtors

Amounts included in creditors falling due for payment                              £             £
after more than five years

                                                                                   £             £
Secured bank loans included in creditors

Deferred taxation provision:
   Tax losses carried forward (enter as minus)

Description of ordinary shares                        Ordinary shares of £1 each
Description - equity shares - spare category          ? shares of £1 each
Description of non-equity preference shares           ?% preference shares of £1 each

Ordinary shares                                                              Number         Number
   number issued

Equity shares - spare category                                                     £             £
   amount issued
                                                                             Number         Number
   number issued

Non-equity preference shares                                                 Number         Number
   number issued

                                                                                   £             £
Dividends proposed after the balance sheet date


Capital commitments:                                                               £             £
   contracted

Annual commitments under operating leases:                                         £             £
   expiring within 1 year
   expiring within 2 to 5 year
   expiring in over 5 years




                 Data 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 13 10/28/2011
A Company Limited
Data not obtained from trial balance
Enter data in the white spaces Enter numbers as + unless indicated   Current year   Comparative

Additional data required for optional cash flow statement only
                                                                               £
   New loans raised
   New finance leases and HP contracts
   Redemption of finance leases and HP con. on sale of assets
   Purchase of current asset investments




                 Data 8877f4da-8cc2-4126-8d14-ca872fb1f165.xls 14 10/28/2011
                      Registered number
                                 123456




A Company Limited

Report and Accounts

31 December 2009
A Company Limited
Directors' Report

The directors present their report and accounts for the year ended 31 December 2009.


Principal activities
The company's principal activity during the year continued to be …


Directors
The following persons served as directors during the year:




Political and charitable donations




Third party indemnity provisions



Acquisition of own shares



Employment of disabled persons



Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act
2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 31 March 2010.




AN Other
Director




                                                 1
A Company Limited
Profit and Loss Account
for the year ended 31 December 2009
For the purposes of this example, the formulas linking this sheet to the TB sheet have been removed

                                                       Notes           2009              2008
                                                                          £                 £

Turnover                                                                   -                 -

Cost of sales

Gross profit                                                               -                 -

Distribution costs                                                         -                 -
Administrative expenses                                                    -                 -
Other operating income                                                     -                 -

Operating profit                                                           -                 -

Exceptional items:
 profit on the disposal of tangible fixed assets                           -                 -
 profit on the disposal of investments                                     -                 -
                                                                           -                 -

                                                                           -                 -

Income from investments                                                    -                 -
Interest receivable                                                        -                 -
Interest payable                                                           -                 -

Profit on ordinary activities before taxation                              -                 -

Tax on profit on ordinary activities                                       -                 -

Profit for the financial year                                              -                 -




                                                   2
sheet have been removed




                          3
A Company Limited
Balance Sheet
as at 31 December 2009
For the purposes of this example, the formulas linking this sheet to the TB sheet have been removed
                                Notes                          2009                           2008
                                                                    £                            £
Fixed assets
Intangible assets                                                    -                           -
Tangible assets                                                      -                           -
Investments                                                          -                           -
                                                                     -                           -

Current assets
Stocks                                                -                             -
Debtors                                               -                             -
Investments held as current
assets                                                -                             -
Cash at bank and in hand                              -                             -
                                                      -                             -

Creditors: amounts falling due
within one year                                       -                             -

Net current assets                                                 -                              -

Total assets less current
liabilities                                                        -                              -

Creditors: amounts falling due
after more than one year                                           -                              -

Provisions for liabilities                                         -                              -



Net assets                                                         -                              -

Capital and reserves
Called up share capital                                            -                              -
Share premium                                                      -                              -
Revaluation reserve                                                -                              -
Capital redemption reserve                                         -                              -
Profit and loss account                                            -                              -

Shareholders' funds                                                -                              -

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 and that members have not required the
company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies
Act 2006 applicable to companies subject to the small companies regime.




                                                  4
A Company Limited
Balance Sheet
as at 31 December 2009
For the purposes of this example, the formulas linking this sheet to the TB sheet have been removed

AN Other
Director
Approved by the board on 31 March 2010




                                                5
A Company Limited
Notes to the Accounts
for the year ended 31 December 2009
For the purposes of this example, the contents of this sheet has been deleted




                                                    6
A Company Limited
Profit and Loss Account
for the year ended 31 December 2009
For the purposes of this example, the formulas linking this sheet to the TB sheet have been removed

                                                                      2009               2008
                                                                         £                  £

Sales                                                                     -                  -

Cost of sales                                                             -                  -

Gross profit                                                              -                  -

Distribution costs                                                        -                  -
Administrative expenses                                                   -                  -
Other operating income                                                    -                  -

Operating profit                                                          -                  -

Exceptional items                                                         -                  -
Income from investments                                                   -                  -
Interest receivable                                                       -                  -
Interest payable                                                          -                  -

Profit before tax                                                         -                  -




                                                    7
et have been removed




                       8
A Company Limited
Schedule to the Profit and Loss Account
for the year ended 31 December 2009
For the purposes of this example, the formulas linking this sheet to the TB sheet have been removed
                                                                         2009             2008
                                                                            £                 £
Sales
Sales                                                                        -                -
                                                                         -                  -

Cost of sales
Purchases                                                                -                  -
Decrease in stocks                                                       -                  -
Subcontractor costs                                                      -                  -
Direct labour                                                            -                  -
Carriage                                                                 -                  -
Discounts allowed                                                        -                  -
Commissions payable                                                      -                  -
Other direct costs                                                       -                  -
                                                                         -                  -

Distribution costs
Distribution costs                                                       -                  -
                                                                         -                  -

Administrative expenses
Employee costs:
  Wages and salaries                                                     -                  -
  Directors' salaries                                                    -                  -
  Pensions                                                               -                  -
  Bonuses                                                                -                  -
  Employer's NI                                                          -                  -
  Temporary staff and recruitment                                        -                  -
  Staff training and welfare                                             -                  -
  Travel and subsistence                                                 -                  -
  Motor expenses                                                         -                  -
  Entertaining                                                           -                  -
                                                                         -                  -
Premises costs:
   Rent                                                                  -                  -
   Rates                                                                 -                  -
   Service charges                                                       -                  -
   Light and heat                                                        -                  -
   Cleaning                                                              -                  -
   Use of home                                                           -                  -
                                                                         -                  -
General administrative expenses:
  Telephone and fax                                                      -                  -
  Postage                                                                -                  -
  Stationery and printing                                                -                  -
  Courier services                                                       -                  -
  Information and publications                                           -                  -
  Subscriptions                                                          -                  -
  Bank charges                                                           -                  -
  Insurance                                                              -                  -
  Equipment expensed                                                     -                  -



                                                    9
A Company Limited
Schedule to the Profit and Loss Account
for the year ended 31 December 2009
For the purposes of this example, the formulas linking this sheet to the TB sheet have been removed
                                                                         2009             2008
                                                                            £                 £
   Equipment hire                                                            -                -
   Software                                                                  -                -
   Repairs and maintenance                                                   -                -
   Depreciation                                                              -                -
   Amortisation of goodwill                                                  -                -
   Bad debts                                                                 -                -
   Sundry expenses                                                           -                -
                                                                             -                -
Legal and professional costs:
   Audit fees                                                                -                -
   Accountancy fees                                                          -                -
   Solicitors fees                                                           -                -
   Consultancy fees                                                          -                -
   Management fees                                                           -                -
   Advertising and PR                                                        -                -
   Other legal and professional                                              -                -
                                                                             -                -

                                                                         -                  -

Other operating income
Other operating income                                                   -                  -
                                                                         -                  -




                                                   10
eet have been removed




                        11
eet have been removed




                        12
                       Registered number
                                  123456




 A Company Limited

Abbreviated Accounts

 31 December 2009
A Company Limited
Abbreviated Balance Sheet
as at 31 December 2009
For the purposes of this example, the formulas linking this sheet to the TB sheet have been removed
                                Notes                           2009                          2008
                                                                     £                           £
Fixed assets
Intangible assets                                                    -                           -
Tangible assets                                                      -                           -
Investments                                                          -                           -
                                                                     -                           -

Current assets
Stocks                                                -                             -
Debtors                                               -                             -
Investments held as current
assets                                                -                             -
Cash at bank and in hand                              -                             -
                                                      -                             -

Creditors: amounts falling due
within one year                                       -                             -

Net current assets                                                 -                              -

Total assets less current
liabilities                                                        -                              -

Creditors: amounts falling due
after more than one year                                           -                              -

Provisions for liabilities                                         -                              -



Net assets                                                         -                              -

Capital and reserves
Called up share capital                                            -                              -
Share premium                                                      -                              -
Revaluation reserve                                                -                              -
Capital redemption reserve                                         -                              -
Profit and loss account                                            -                              -

Shareholders' funds                                                -                              -

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 and that members have not required the
company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies
Act 2006 applicable to companies subject to the small companies regime.




                                                  1
A Company Limited
Abbreviated Balance Sheet
as at 31 December 2009
For the purposes of this example, the formulas linking this sheet to the TB sheet have been removed
AN Other
Director
Approved by the board on 31 March 2010




                                                 2
A Company Limited
Notes to the Abbreviated Accounts
for the year ended 31 December 2009
For the purposes of this example, the contents of this sheet has been deleted




                                                    3
Formula driven text is placed here and then referred to by cells in the main body of the
accounts

To indicate that the company has only one director, or that the sole director is female, click
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Directors report and balance sheet
The directors present their report and accounts for the year ended 31 December 2009.



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 and that members have not
required the company to obtain an audit in accordance with section 476 of the Act.



for the year ended 31 December 2009
for the period ended 31 December 2009
for the period from 1 January 2009 to 31 December 2009

for the year ended 31 December 2009
for the year ended 31 December 2009
year

s
s'
present
their
are

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.

The accounts have been prepared in accordance with the provisions in Part 15 of the
Companies Act 2006 applicable to companies subject to the small companies regime.

The following persons served as directors during the year:

for the information of the directors only



Statement of directors responsibilities
The directors are responsible for preparing the report and accounts in accordance with
applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year.

Under that law the directors have elected to prepare the accounts in accordance with United
Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards
and applicable law).

 The accounts are required by law to give a true and fair view of the state of affairs of the
company and of the profit or loss of the company for that period.

In preparing these accounts, the directors are required to:



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Directors report and balance sheet
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that
the company will continue in business.

The directors are responsible for keeping adequate accounting records that disclose with
reasonable accuracy at any time the financial position of the company and enable them to
ensure that the accounts comply with the Companies Act 2006.

 They are also responsible for safeguarding the assets of the company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

Accountants and auditors reports
We have audited the accounts of A Company Limited for the year ended 31 December 2009
which comprise
the Profit and Loss Account, the Balance Sheet and the related notes

. The financial reporting framework that has been applied in their preparation is applicable law
and the Financial Reporting Standard For Smaller Entities (United Kingdom Generally
Accepted Accounting Practice applicable to smaller entities).

give a true and fair view of the state of the company's affairs as at
31 December 2009 and of its profit for the year then ended; and

As explained more fully in the Statement of Directors' Responsibilities, the directors are
 responsible for the preparation of the accounts and for being satisfied that they give a true
and fair view. Our responsibility is to audit the accounts in accordance with applicable law and
International Standards on Auditing (UK and Ireland). Those standards require us to comply
with the Auditing Practices Board's Ethical Standards for Auditors.


In our opinion the information given in the Directors' Report for the financial year for which the
accounts are prepared is consistent with the accounts.

In accordance with your instructions, we have prepared the accounts which comprise
from the accounting records of the company and on the basis of information and
explanations you have given to us.

You consider that the company is exempt from an audit for the year ended 31 December
2009.
 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 year and of its profit or loss for the financial
year.

financial year
financial year.

In accordance with the engagement letter dated 0 January 1900
, and in order to assist you to fulfil your duties under the Companies Act 2006, we have
compiled the accounts of the company which comprise
 from the accounting records and information and explanations you have given to us.

You have acknowledged on the balance sheet as at 31 December 2009


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Directors report and balance sheet
 your responsibilities for complying with the requirements of the Companies Act 2006 with
respect to accounting records and the preparation of accounts.
You consider that the company is exempt from the statutory requirement for an audit for the


year.

We have performed certain procedures in respect of the Company’s unaudited accounts for
the year ended 31 December 2009 (which comprise
), made enquiries of the Company’s directors and assessed accounting policies adopted by
the directors, in order to gather sufficient evidence for our conclusion in this report.

This report is made solely to the Company’s directors, as a body, in accordance with the
terms of our engagement letter dated 0 January 1900.
 It has been released to the directors on the basis that this report shall not be copied, referred
to or disclosed, in whole (save for the directors’ own internal purposes or as may be required
by law or by a competent regulator) or in part, without our prior written consent. Our work has
been undertaken so that we might state to the directors those matters that we have agreed to
state to them in this report and for no other purpose. To the fullest extent permitted by law, we
do not accept or assume responsibility to anyone other than the Company and the
Company’s directors as a body for our work, for this report or the conclusions we have
formed.

You have confirmed that you have met your duty as set out in the directors’ statement. You
consider that the Company is exempt from the statutory requirement for an audit for the year.

 Our responsibility is to form and express an independent conclusion, based on the work
carried out, to you on the accounts.

Based on our work, nothing has come to our attention to refute the directors’ confirmation that
in accordance with the Companies Act 2006 the accounts give a true and fair view of the
state of the Company’s affairs as at
 and of its profit for the year then ended and have been properly prepared in accordance with
the Financial Reporting Standard for Smaller Entities.




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