REGISTERED NUMBER: SC306497 (Scotland)

Abbreviated Unaudited Accounts for the Year Ended 31 August 2016

for

Aberdeen City Decorators Limited

Page

Company Information

1

Report of the Accountants

2

Abbreviated Balance Sheet

3

Notes to the Abbreviated Accounts

4

DIRECTOR:

AM Bruce

SECRETARY:

Fairclough Accountancy Services Ltd

REGISTERED OFFICE:

53 High Street

LAURENCEKIRK

AB30 1BH

REGISTERED NUMBER:

SC306497 (Scotland)

ACCOUNTANTS:

Fairclough Accountancy Services Ltd

53 High Street

Laurencekirk

Aberdeenshire

AB30 1BH

The following reproduces the text of the report prepared for the director in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages three to five)

have been prepared.

In accordance with our engagement letter dated the 14 May 2010, and in order to assist you to fulfil your duties under

the Companies Act 2006, we have prepared the financial statements of the company for the year ended 31st August

2016 on pages 4 to 9 from accounting records and information and explanations supplied to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement.

Our work has been undertaken to enable us to prepare the financial statements on behalf of the company's Board of

Directors 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 Board of Directors, as a body, for our work or for this report.

These financial statements are prepared using United Kingdom generally accepted accounting practices and in

accordance with the relevant provisions of applicable financial reporting standards. In preparing these financial

statements we have complied with the ethical guidelines laid down by the professional accountancy bodies.

You have acknowledged on the Balance sheet as at 31 August 2016 your duty to ensure that the company has kept

proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act

2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 an opinion on the financial statements.

K Fairclough

(For Fairclough Accountancy Services Ltd.)

Fairclough Accountancy Services Ltd

53 High Street

Laurencekirk

Aberdeenshire

AB30 1BH

21 November 2016

FIXED ASSETS

Tangible assets

2

768

405

CURRENT ASSETS

Stocks

500

-

Debtors

14,107

14,635

Cash at bank

66,624

43,271

81,231

57,906

CREDITORS

Amounts falling due within one year

21,794

16,188

NET CURRENT ASSETS

59,437

41,718

TOTAL ASSETS LESS CURRENT LIABILITIES

60,205

42,123

PROVISIONS FOR LIABILITIES

154

81

NET ASSETS

60,051

42,042

CAPITAL AND RESERVES

Called up share capital

3

2

2

Profit and loss account

60,049

42,040

SHAREHOLDERS' FUNDS

60,051

42,042

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2016 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 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 21 November 2016 and were signed by:

AM Bruce - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principal accounting policies are summarised below. They have all been applied consistently throughout the

year and the preceding year.

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).

Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a

small company.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

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 September 2015

1,975

Additions

477

At 31 August 2016

2,452

DEPRECIATION

At 1 September 2015

1,570

Charge for year

114

At 31 August 2016

1,684

NET BOOK VALUE

At 31 August 2016

768

At 31 August 2015

405

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.16

31.8.15

value:

£

£

2

Ordinary £1

£1

2

2

4.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2016 and

31 August 2015:

31.8.16

31.8.15

£

£

AM Bruce

Balance outstanding at start of year

(3,275

)

(3,175

)

Amounts advanced

594

538

Amounts repaid

(130

)

(638

)

Balance outstanding at end of year

(2,811

)

(3,275

)

Throughout the year the director paid sums on behalf of the company, the company also paid sums on behalf of

the director. These transactions are allocated to a loan account held in the director's name. The movement in the

loan account is detailed above.The balance outstanding at any one time is repayable on demand. Interest may be

applied at the discretion of the director.