Creditors includes the amount of £5,360 due to the director (2016 - £Nil). This amount is repayable on demand and does not bear interest.

A.B.A. Design Limited is a private company limited by shares incorporated in Scotland. The registered office is A B A Design Limited, 10 Beresford Terrace, Ayr, Ayrshire, KA7 2EG.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.

For the year ended 30 June 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.