REGISTERED NUMBER: SC229066 (Scotland)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2016

FOR

ABI (SCOTLAND) LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

Mrs A Cleary

REGISTERED OFFICE:

6th Floor, Gordon Chambers

90 Mitchell Street

Glasgow

G1 3NQ

REGISTERED NUMBER:

SC229066 (Scotland)

BANKERS:

Clydesdale Bank plc

326 Byres Road

Hillhead

Glasgow

G12 8AN

FIXED ASSETS

Tangible assets

2

6,991

8,225

CURRENT ASSETS

Cash at bank

2,927

5,952

CREDITORS

Amounts falling due within one year

63,247

12,500

NET CURRENT LIABILITIES

(60,320

)

(6,548

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(53,329

)

1,677

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

(53,429

)

1,577

SHAREHOLDERS' FUNDS

(53,329

)

1,677

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 30 January 2017 and were signed by:

Mrs A Cleary - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial

Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on a reducing balance basis

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 May 2015

and 30 April 2016

13,392

DEPRECIATION

At 1 May 2015

5,167

Charge for year

1,234

At 30 April 2016

6,401

NET BOOK VALUE

At 30 April 2016

6,991

At 30 April 2015

8,225

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

£

100

Ordinary

£1

100

100