REGISTERED NUMBER: SC368902 (Scotland)

Abbreviated Unaudited Accounts

for the Year Ended 30 November 2016

for

AAT Wind Energy Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

E B Devlin

REGISTERED OFFICE:

Unit 41F

Green Street

Ayr

KA8 8BQ

REGISTERED NUMBER:

SC368902 (Scotland)

ACCOUNTANTS:

Campbell Dallas LLP

Chartered Accountants

Titanium 1

King's Inch Place

Renfrew

PA4 8WF

FIXED ASSETS

Tangible assets

2

271,004

185,374

CURRENT ASSETS

Stocks

77,704

28,364

Debtors

554,954

240,293

Cash at bank and in hand

82,699

10,227

715,357

278,884

CREDITORS

Amounts falling due within one year

640,596

266,346

NET CURRENT ASSETS

74,761

12,538

TOTAL ASSETS LESS CURRENT LIABILITIES

345,765

197,912

CREDITORS

Amounts falling due after more than one year

(129,450

)

(98,121

)

PROVISIONS FOR LIABILITIES

(34,719

)

-

NET ASSETS

181,596

99,791

CAPITAL AND RESERVES

Called up share capital

3

1

1

Profit and loss account

181,595

99,790

SHAREHOLDERS' FUNDS

181,596

99,791

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 29 August 2017 and were signed by:

E B Devlin - 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Deferred tax

Deferred tax is provided at the average rates that are expected to apply when the timing differences

reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising

from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets

and liabilities are not discounted.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.

Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held

under finance leases are depreciated over their estimated useful lives or the lease term, whichever is

the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant

period. The capital element of the future payments is treated as a liability.

Rentals payable under operating leases are charged against income on a straight line basis over the

lease term.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the

company's pension scheme are charged to the profit and loss account in the period to which they

relate.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 December 2015

299,210

Additions

164,679

At 30 November 2016

463,889

DEPRECIATION

At 1 December 2015

113,836

Charge for year

79,049

At 30 November 2016

192,885

NET BOOK VALUE

At 30 November 2016

271,004

At 30 November 2015

185,374

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

£

1

Ordinary

1

1

1