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REGISTERED NUMBER: SC041790 (Scotland)















Financial Statements for the Year Ended 31 March 2017

for

Abbotshall Evanton Limited

Abbotshall Evanton Limited (Registered number: SC041790)






Contents of the Financial Statements
for the Year Ended 31 March 2017




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Abbotshall Evanton Limited

Company Information
for the Year Ended 31 March 2017







DIRECTORS: R R L Munro Ferguson
Mrs E Munro Ferguson





SECRETARY: Mrs E Munro Ferguson





REGISTERED OFFICE: Novar Estates Office
Novar Estate
Evanton
Ross-Shire
IV16 9XL





REGISTERED NUMBER: SC041790 (Scotland)





ACCOUNTANTS: Highland Accountancy Practice
Chartered Accountants
Suite 1A, Willow House
Stoneyfield Business Park
Inverness
Highland
IV2 7PA

Abbotshall Evanton Limited (Registered number: SC041790)

Abridged Balance Sheet
31 March 2017

31.3.17 31.3.16
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 246,186 249,807
Investments 5 1 1
246,187 249,808

CURRENT ASSETS
Debtors 2,122,933 2,053,079
Cash in hand 1,177 354
2,124,110 2,053,433
CREDITORS
Amounts falling due within one year 1,965,837 1,983,098
NET CURRENT ASSETS 158,273 70,335
TOTAL ASSETS LESS CURRENT
LIABILITIES

404,460

320,143

CREDITORS
Amounts falling due after more than one
year

1,975

8,488
NET ASSETS 402,485 311,655

CAPITAL AND RESERVES
Called up share capital 210,000 210,000
Share Premium 469,567 469,567
Retained earnings (277,082 ) (367,912 )
SHAREHOLDERS' FUNDS 402,485 311,655

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.

Abbotshall Evanton Limited (Registered number: SC041790)

Abridged 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2017 in accordance with Section 444(2A) of the Companies Act 2006.

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 13 December 2017 and were signed on its behalf
by:





R R L Munro Ferguson - Director


Abbotshall Evanton Limited (Registered number: SC041790)

Notes to the Financial Statements
for the Year Ended 31 March 2017

1. STATUTORY INFORMATION

Abbotshall Evanton Limited 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.

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 - 20% on reducing balance
Motor Vehicles - 25% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation,
impairment losses, and reversals of impairment losses (where applicable).

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 3 .

Abbotshall Evanton Limited (Registered number: SC041790)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2017

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2016 333,244
Additions 7,515
At 31 March 2017 340,759
DEPRECIATION
At 1 April 2016 83,437
Charge for year 11,136
At 31 March 2017 94,573
NET BOOK VALUE
At 31 March 2017 246,186
At 31 March 2016 249,807

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 April 2016
and 31 March 2017 1
NET BOOK VALUE
At 31 March 2017 1
At 31 March 2016 1

6. FIRST YEAR ADOPTION

The reported financial position and financial performance of the previous period are not affected by the
transition to FRS102.