REGISTERED NUMBER: SC360611 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2017

for

A A MacDonald Joinery & Building

Contractor Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTOR:

A A MacDonald

REGISTERED OFFICE:

Ernisaig

5 Stronaba

Spean Bridge

Inverness-shire

PH34 4DX

REGISTERED NUMBER:

SC360611 (Scotland)

ACCOUNTANTS:

Stewart & Stewart Ltd

Chartered Accountants

Achorn House

34 Millbank Road

Munlochy

Ross-Shire

IV8 8ND

FIXED ASSETS

Tangible assets

4

146,400

140,174

CURRENT ASSETS

Stocks

1,500

1,000

Debtors

101,291

74,596

Cash at bank

107,208

62,478

209,999

138,074

CREDITORS

Amounts falling due within one year

98,485

27,933

NET CURRENT ASSETS

111,514

110,141

TOTAL ASSETS LESS CURRENT LIABILITIES

257,914

250,315

PROVISIONS FOR LIABILITIES

29,202

28,035

NET ASSETS

228,712

222,280

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

228,612

222,180

SHAREHOLDERS' FUNDS

228,712

222,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2017 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 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 Income Statement and an abridged Balance Sheet for the year ended 30 June 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 director on 18 September 2017 and were signed by:

A A MacDonald - Director

1.	STATUTORY INFORMATION

A A MacDonald Joinery & Building Contractor 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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2016

294,391

Additions

59,602

Disposals

(14,450

)

At 30 June 2017

339,543

DEPRECIATION

At 1 July 2016

154,217

Charge for year

48,804

Eliminated on disposal

(9,878

)

At 30 June 2017

193,143

NET BOOK VALUE

At 30 June 2017

146,400

At 30 June 2016

140,174

The following reproduces the text of the report prepared for the director in respect of the company's annual

unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file

a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary

statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of A A MacDonald Joinery & Building Contractor Limited for the year ended 30 June 2017 which

comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting

records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of A A MacDonald Joinery & Building Contractor Limited in accordance with the terms of our engagement letter dated 11 June 2009. Our work has been undertaken solely to prepare for your approval the financial statements of A A MacDonald Joinery & Building Contractor Limited and state those matters that we have agreed to state to the director of A A MacDonald Joinery & Building Contractor Limited in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that A A MacDonald Joinery & Building Contractor Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A A MacDonald Joinery & Building Contractor Limited. You consider that A A MacDonald Joinery & Building Contractor Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A A MacDonald Joinery & Building Contractor Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stewart & Stewart Ltd

Chartered Accountants

Achorn House

34 Millbank Road

Munlochy

Ross-Shire

IV8 8ND

18 September 2017