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REGISTERED NUMBER: SC183642 (Scotland)











Unaudited Financial Statements

for the Year Ended 31 March 2017

for

Aberdeen Electrical Services Ltd

Aberdeen Electrical Services Ltd (Registered number: SC183642)






Contents of the Financial Statements
for the year ended 31 March 2017




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aberdeen Electrical Services Ltd

Company Information
for the year ended 31 March 2017







DIRECTORS: M Rae
C Swift





SECRETARY: RCC&W





REGISTERED OFFICE: Unit 6
109 Urquhart Road
Aberdeen
AB24 5NH





REGISTERED NUMBER: SC183642 (Scotland)





ACCOUNTANTS: Grampian Accounting
3 Prospect Place
Arnhall Business Park
Westhill
Aberdeenshire
AB32 6SY

Aberdeen Electrical Services Ltd (Registered number: SC183642)

Balance Sheet
31 March 2017

31.3.17 31.3.16
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,791 6,094

CURRENT ASSETS
Stocks 30,012 59,432
Debtors 5 160,766 212,847
Cash at bank and in hand 82,593 131,945
273,371 404,224
CREDITORS
Amounts falling due within one year 6 110,477 156,365
NET CURRENT ASSETS 162,894 247,859
TOTAL ASSETS LESS CURRENT
LIABILITIES

167,685

253,953

PROVISIONS FOR LIABILITIES 771 990
NET ASSETS 166,914 252,963

CAPITAL AND RESERVES
Called up share capital 21,000 21,000
Retained earnings 145,914 231,963
SHAREHOLDERS' FUNDS 166,914 252,963

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.

Aberdeen Electrical Services Ltd (Registered number: SC183642)

Balance Sheet - continued
31 March 2017


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 21 December 2017 and were signed on its behalf
by:





M Rae - Director


Aberdeen Electrical Services Ltd (Registered number: SC183642)

Notes to the Financial Statements
for the year ended 31 March 2017

1. STATUTORY INFORMATION

Aberdeen Electrical Services Ltd 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 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.

This is the first year in which the financial statements have been prepared in accordance with FRS 102 Section
1A. In previous years the financial statements have been prepared with the Financial Reporting Standards for
Smaller Entities ('The FRSSE').

The adoption of FRS 102 Section 1A has not resulted in any changes to the recognition and measurement
principles previously adopted.

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 cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in
bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

Aberdeen Electrical Services Ltd (Registered number: SC183642)

Notes to the Financial Statements - continued
for the year ended 31 March 2017

2. ACCOUNTING POLICIES - continued

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 15 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2016 52,914
Additions 299
At 31 March 2017 53,213
DEPRECIATION
At 1 April 2016 46,820
Charge for year 1,602
At 31 March 2017 48,422
NET BOOK VALUE
At 31 March 2017 4,791
At 31 March 2016 6,094

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.17 31.3.16
£    £   
Trade debtors 159,923 211,721
Other debtors 843 1,126
160,766 212,847

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.17 31.3.16
£    £   
Trade creditors 62,468 103,481
Taxation and social security 45,315 50,190
Other creditors 2,694 2,694
110,477 156,365