Llangattock Green Valleys Community Interest Company

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1 Registration number: Llangattock Green Valleys Community Interest Company (A company limited by guarantee) Directors' Report and Unaudited Financial Statements for the Year Ended 31 May Robert Jones (Wales) Limited CRiC Beaufort Street Crickhowell Powys NP8 1BN

2 Contents Company Information 1 Directors' Report 2 Accountants' Report 3 Profit and Loss Account 4 Balance Sheet 5 Notes to the Financial Statements 6 to 8 The following pages do not form part of the statutory financial statements: Detailed Profit and Loss Account 9 to 11

3 Company Information Directors Registered office Accountants Dr Stephen Edwards Mr Simon Walter Mrs Diane Spencer Mrs Jacqueline Charlton Mr Andrew Fryer Mr Michael Butterfield Crickhowell Resource & International Centre Beaufort Street Crickhowell Powys NP8 1BN Robert Jones (Wales) Limited CRiC Beaufort Street Crickhowell Powys NP8 1BN Page 1

4 Directors' Report for the Year Ended 31 May The directors present their report and the unaudited financial statements for the year ended 31 May. Directors of the company The directors who held office during the year were as follows: Dr Stephen Edwards Mr Simon Walter Mrs Diane Spencer Mrs Jacqueline Charlton Mr Andrew Fryer Mr Michael Butterfield Principal activity The principal activity of the company is Generation and distribution of sustainable energy for the local community. Small company provisions This report has been prepared in accordance with the small companies regime under the Companies Act Approved by the Board on... and signed on its behalf by:... Mr Andrew Fryer Director Page 2

5 Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of Llangattock Green Valleys Community Interest Company for the Year Ended 31 May In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Llangattock Green Valleys Community Interest Company for the year ended 31 May set out on pages 4 to 8 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 icaew.com/membershandbook. This report is made solely to the Board of Directors of Llangattock Green Valleys Community Interest Company, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Llangattock Green Valleys Community Interest Company and state those matters that we have agreed to state to them, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Llangattock Green Valleys Community Interest Company and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Llangattock Green Valleys Community Interest Company has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Llangattock Green Valleys Community Interest Company. You consider that Llangattock Green Valleys Community Interest Company 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 accounts of Llangattock Green Valleys Community Interest Company. 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 accounts.... Robert Jones (Wales) Limited CRiC Beaufort Street Crickhowell Powys NP8 1BN Date:... Page 3

6 Profit and Loss Account for the Year Ended 31 May Note Turnover 11,489 57,270 Cost of sales (395) (6,546) Gross profit 11,094 50,724 Administrative expenses (12,546) (50,833) Operating loss 2 (1,452) (109) Other interest receivable and similar income Loss on ordinary activities before taxation (1,406) (79) Loss for the financial year 7 (1,406) (79) The notes on pages 6 to 8 form an integral part of these financial statements. Page 4

7 (Registration number: ) Balance Sheet at 31 May Note Fixed assets Tangible fixed assets Current assets Debtors Cash at bank and in hand 55,378 31,324 55,379 31,324 Creditors: Amounts falling due within one year 5 (57,484) (32,334) Net current liabilities (2,105) (1,010) Net liabilities (1,485) (79) Capital and reserves Profit and loss account 7 (1,485) (79) These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008). For the year ending 31 May the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. Approved by the Board on... and signed on its behalf by:... Mr Andrew Fryer Director The notes on pages 6 to 8 form an integral part of these financial statements. Page 5

8 Notes to the Financial Statements for the Year Ended 31 May 1 Accounting policies Basis of preparation The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). Turnover Turnover represents amounts chargeable in respect of the sale of goods and services to customers. Depreciation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: Asset class Plant and Machinery Depreciation method and rate 25% straight Line 2 Operating loss Operating loss is stated after charging: Depreciation of tangible fixed assets Tangible fixed assets Plant and machinery Total Cost or valuation At 1 June 1,242 1,242 Depreciation At 1 June Charge for the year At 31 May Net book value At 31 May At 31 May Page 6

9 ... continued Llangattock Green Valleys Community Interest Company Notes to the Financial Statements for the Year Ended 31 May 4 Debtors Other debtors Creditors: Amounts falling due within one year Trade creditors 8, Other creditors 49,085 31,738 57,484 32,334 6 Company status The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding 1 towards the assets of the company in the event of liquidation. 7 Reserves Profit and loss account Total At 1 June (79) (79) Loss for the year (1,406) (1,406) At 31 May (1,485) (1,485) 8 Related party transactions Other related party transactions During the year the company made the following related party transactions: LGV Ventures (Subsidiary) A grant of 3,278 was paid to LGV Ventures during the year. At the balance sheet date the amount due to LGV Ventures was nil ( - nil). Page 7

10 ... continued Llangattock Green Valleys Community Interest Company Notes to the Financial Statements for the Year Ended 31 May Diane Spencer (Diane Spencer is married to Dr Stephen Edwards a director of the company) Diane Spencer invoiced the company 1, for work done during the period. At the balance sheet date the amount due to Diane Spencer was 63 ( - nil). Page 8

11 Detailed Profit and Loss Account for the Year Ended 31 May Turnover (analysed below) 11,489 57,270 Cost of sales (analysed below) (395) (6,546) Gross profit 11,094 50,724 Gross profit (%) 96.56% 88.57% Administrative expenses Establishment costs (analysed below) General administrative expenses (analysed below) 11,872 49,833 Finance charges (analysed below) Depreciation costs (analysed below) (12,546) (50,833) Other interest receivable and similar income (analysed below) Loss on ordinary activities before taxation (1,406) (79) This page does not form part of the statutory financial statements Page 9

12 Detailed Profit and Loss Account for the Year Ended 31 May Turnover Sales, UK 2, Grants and subsidies 9,352 57,068 Other income ,489 57,270 Cost of sales Purchases 395 6, ,546 This page does not form part of the statutory financial statements Page 10

13 ... continued Llangattock Green Valleys Community Interest Company Detailed Profit and Loss Account for the Year Ended 31 May Establishment costs Rent - 24 Insurance General administrative expenses Telephone and fax 58 - Printing, postage and stationery Trade subscriptions 24 - Hire of plant and machinery Sundry expenses 1, Grants made 4,046 6,797 Feasibility study fees - 35,500 Planning and control fees Accountancy fees 2,325 1,858 Consultancy fees 300 1,737 Legal and professional fees (425) 1,264 Motor expenses Advertising 3, Travel and subsistence 85 - Customer entertaining (disallowable for tax) Finance charges 11,872 49,833 Bank charges Depreciation costs Depreciation of plant and machinery Other interest receivable and similar income Bank interest receivable This page does not form part of the statutory financial statements Page 11

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