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REGISTERED NUMBER: SC363108 (Scotland)















Unaudited Financial Statements

for the Period 1 April 2016 to 31 August 2016

for

A & S McGregor Ltd.

A & S McGregor Ltd. (Registered number: SC363108)






Contents of the Financial Statements
for the Period 1 April 2016 to 31 August 2016




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & S McGregor Ltd.

Company Information
for the Period 1 April 2016 to 31 August 2016







DIRECTOR: Mrs Alison McGregor





REGISTERED OFFICE: 34 Skelmorlie Castle Road
Skelmorlie
Ayrshire
PA17 5AL





REGISTERED NUMBER: SC363108 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

A & S McGregor Ltd. (Registered number: SC363108)

Balance Sheet
31 August 2016

2016 2016
Notes £    £   
CURRENT ASSETS
Debtors 4 9,346 7,152
Cash at bank 749,324 44,707
758,670 51,859
CREDITORS
Amounts falling due within one year 5 138,484 51,752
NET CURRENT ASSETS 620,186 107
TOTAL ASSETS LESS CURRENT
LIABILITIES

620,186

107

CREDITORS
Amounts falling due after more than one
year

6

620,000

-
NET ASSETS 186 107

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 176 97
SHAREHOLDERS' FUNDS 186 107

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2016.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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.

A & S McGregor Ltd. (Registered number: SC363108)

Balance Sheet - continued
31 August 2016


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 24 May 2017 and were signed by:





Mrs Alison McGregor - Director


A & S McGregor Ltd. (Registered number: SC363108)

Notes to the Financial Statements
for the Period 1 April 2016 to 31 August 2016

1. STATUTORY INFORMATION

A & S McGregor Ltd. is a private company, limited by shares , registered in Scotland. The company's
registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement,
except to the extent that it relates to items recognised in other comprehensive income or directly in
equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been
enacted or substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods
different from those in which they are recognised in financial statements. Deferred tax is measured
using tax rates and laws that have been enacted or substantively enacted by the period end and that are
expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable
that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2016 2016
£    £   
Trade debtors 4,431 7,152
Prepaid charges 4,915 -
9,346 7,152

A & S McGregor Ltd. (Registered number: SC363108)

Notes to the Financial Statements - continued
for the Period 1 April 2016 to 31 August 2016

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2016 2016
£    £   
Taxation 14,359 9,884
Director's loan account 123,470 41,213
Accrued charges 655 655
138,484 51,752

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2016 2016
£    £   
Bank loans more than 5 years 620,000 -

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years 620,000 -

7. POST BALANCE SHEET EVENTS

In September 2016, the company acquired the business of Largs Dental Surgery Limited for £700,000.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs Alison McGregor.