Abbreviated Company Accounts - A & H FRASER LTD.

SC262453 A & H FRASER LTD. 2015-03-31 false 2014-04-01 2015-03-31 true SC262453 2014-04-01 2015-03-31 SC262453 2015-03-31 SC262453 2014-03-31 SC262453 uk-gaap-cd-bus:Director1 2014-04-01 2015-03-31 SC262453 uk-gaap-cd-bus:Director2 2014-04-01 2015-03-31 uk-gaap-cd-bus:Director3 2014-04-01 2015-03-31 uk-gaap-cd-bus:Director3 2015-03-31 uk-gaap-cd-bus:Director3 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-04-01 2015-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-03-31 iso4217:GBP shares

Registered Number SC262453

A & H FRASER LTD.

Abbreviated Accounts

31 March 2015

A & H FRASER LTD. Registered Number SC262453

Abbreviated Balance Sheet as at 31 March 2015

	Notes	2015	2014
		£	£
Current assets
Debtors		-	5,062
Cash at bank and in hand		59,131	83,446
		59,131	88,508
Creditors: amounts falling due within one year		(925)	(800)
Net current assets (liabilities)		58,206	87,708
Total assets less current liabilities		58,206	87,708
Total net assets (liabilities)		58,206	87,708
Capital and reserves
Called up share capital	2	100	100
Profit and loss account		58,106	87,608
Shareholders' funds		58,206	87,708

For the year ending 31 March 2015 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 21 December 2015

And signed on their behalf by:
Alan Fraser, Director

A & H FRASER LTD. Registered Number SC262453

Notes to the Abbreviated Accounts for the period ended 31 March 2015

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Other accounting policies
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not
reversed at the balance sheet date where transactions or events have occurred at that date that
will result in an obligation to pay more, or a right to pay less or to receive more, tax.
Deferred tax assets are recognised only to the extent that the directors consider that it is more
likely than not that there will be suitable taxable profits from which the future reversal of the
underlying timing differences can be deducted.
Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in
the periods in which timing differences reverse, based on tax rates and laws enacted or
substantively enacted at the balance sheet date.

2Called Up Share Capital
Allotted, called up and fully paid:

	2015 £	2014 £
100 Ordinary shares of £1 each	100	100

3Transactions with directors

Name of director receiving advance or credit:	Alan Fraser
Description of the transaction:	Advances to director
Balance at 1 April 2014:	£ 5,062
Advances or credits made:	-
Advances or credits repaid:	£ 5,062
Balance at 31 March 2015:	£ 0