REGISTERED NUMBER: 04649633 (England and Wales)

Financial Statements for the Year Ended 31 March 2017

for

Abro Engineers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Brooks

Mrs M Brooks

SECRETARY:

REGISTERED OFFICE:

2 John O'Gaunts Way

Belper

Derbyshire

DE56 0DB

REGISTERED NUMBER:

04649633 (England and Wales)

ACCOUNTANTS:

Easy Accounts Limited

Unit 6

Heritage Business Centre

Belper

Derbyshire

DE56 1SW

FIXED ASSETS

Tangible assets

4

732

976

CURRENT ASSETS

Debtors

5

11,010

30,180

Cash at bank

16,324

11,885

27,334

42,065

CREDITORS

Amounts falling due within one year

6

26,145

37,424

NET CURRENT ASSETS

1,189

4,641

TOTAL ASSETS LESS CURRENT LIABILITIES

1,921

5,617

PROVISIONS FOR LIABILITIES

146

195

NET ASSETS

1,775

5,422

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,675

5,322

SHAREHOLDERS' FUNDS

1,775

5,422

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2017 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors on 14 December 2017 and were signed on its behalf by:

A Brooks - Director

1.	STATUTORY INFORMATION

Abro Engineers Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year 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 year 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.

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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2016

and 31 March 2017

10,830

DEPRECIATION

At 1 April 2016

9,854

Charge for year

244

At 31 March 2017

10,098

NET BOOK VALUE

At 31 March 2017

732

At 31 March 2016

976

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.17

31.3.16

£

£

Trade debtors

11,010

30,180

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.17

31.3.16

£

£

Trade creditors

-

8

Tax

2,387

5,189

VAT

4,802

7,853

Directors' loan accounts

18,351

23,769

Accrued expenses

605

605

26,145

37,424

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2017 and

31 March 2016:

31.3.17

31.3.16

£

£

A Brooks and Mrs M Brooks

Balance outstanding at start of year

23,769

7,802

Amounts advanced

8,822

16,393

Amounts repaid

(14,240

)

(426

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

18,351

23,769

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A Brooks.