REGISTERED NUMBER: SC604484 (Scotland)

Unaudited Financial Statements

for the Period 6 August 2018 to 31 March 2019

for

ARJS Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

ARJ Shiels

REGISTERED OFFICE:

39 Glasgow Road

Denny

Stirlingshire

FK6 5DW

REGISTERED NUMBER:

SC604484 (Scotland)

ACCOUNTANTS:

Peter Deans Chartered Accountants

42 Stirling Street

Denny

Stirlingshire

FK6 6DJ

CURRENT ASSETS

Cash at bank

27,629

CREDITORS

Amounts falling due within one year

4

26,425

NET CURRENT ASSETS

1,204

TOTAL ASSETS LESS CURRENT LIABILITIES

1,204

CAPITAL AND RESERVES

Called up share capital

5

1

Retained earnings

6

1,203

SHAREHOLDERS' FUNDS

1,204

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 23 April 2019 and were signed by:

ARJ Shiels - Director

1.	STATUTORY INFORMATION

ARJS Trading Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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 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.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

4,346

Other creditors

22,079

26,425

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

1

1 Ordinary share of £1 was allotted and fully paid for cash at par during the period.

6.

RESERVES

Retained

earnings

£

Profit for the period

21,915

Dividends

(20,712

)

At 31 March 2019

1,203

7.	RELATED PARTY DISCLOSURES

During the period, total dividends of £20,712 were paid to the director .

8.	ULTIMATE CONTROLLING PARTY

The controlling party is ARJ Shiels.