REGISTERED NUMBER: SC244215 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2018

for

A & L Mechanical Installations Ltd.

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

J McRobert

SECRETARY:

W T Houston

REGISTERED OFFICE:

Gateside Farm

Galston

Ayrshire

KA4 8PG

REGISTERED NUMBER:

SC244215 (Scotland)

ACCOUNTANTS:

The Hansen Company

The Old Forge

28 Field Road

Busby

Glasgow

G76 8SE

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 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 & L Mechanical Installations Ltd. for the year ended 28 February 2018 which comprise the

Income Statement, 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 & L Mechanical Installations Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A & L Mechanical Installations Ltd. and state those matters that we have agreed to state to the director of A & L Mechanical Installations Ltd. 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 & L Mechanical Installations Ltd. 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 & L Mechanical Installations Ltd.. You consider that A & L Mechanical Installations Ltd. 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 & L Mechanical Installations Ltd.. 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.

The Hansen Company

The Old Forge

28 Field Road

Busby

Glasgow

G76 8SE

12 June 2018

FIXED ASSETS

Tangible assets

4

170,278

148,472

CURRENT ASSETS

Stocks

26,054

140,126

Debtors

5

177,615

166,992

Cash at bank and in hand

101,268

49,668

304,937

356,786

CREDITORS

Amounts falling due within one year

6

438,244

470,973

NET CURRENT LIABILITIES

(133,307

)

(114,187

)

TOTAL ASSETS LESS CURRENT LIABILITIES

36,971

34,285

CREDITORS

Amounts falling due after more than one year

7

(18,712

)

(17,430

)

PROVISIONS FOR LIABILITIES

(17,132

)

(15,383

)

NET ASSETS

1,127

1,472

CAPITAL AND RESERVES

Called up share capital

82

82

Retained earnings

1,045

1,390

SHAREHOLDERS' FUNDS

1,127

1,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2018 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.

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 12 June 2018 and were signed by:

J McRobert - Director

1.	STATUTORY INFORMATION

A & L Mechanical Installations 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.

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.

Freehold property

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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.

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 28 (2017 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Office

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2017

158,859

2,473

127,258

17,891

306,481

Additions

23,036

-

38,300

616

61,952

At 28 February 2018

181,895

2,473

165,558

18,507

368,433

DEPRECIATION

At 1 March 2017

105,691

1,873

36,525

13,920

158,009

Charge for year

9,285

150

29,637

1,074

40,146

At 28 February 2018

114,976

2,023

66,162

14,994

198,155

NET BOOK VALUE

At 28 February 2018

66,919

450

99,396

3,513

170,278

At 28 February 2017

53,168

600

90,733

3,971

148,472

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.18

28.2.17

£

£

Trade debtors

171,475

160,852

Other debtors

6,140

6,140

177,615

166,992

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.18

28.2.17

£

£

Hire purchase contracts

14,539

15,483

Trade creditors

144,470

199,653

Taxation and social security

141,211

113,116

Other creditors

138,024

142,721

438,244

470,973

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.18

28.2.17

£

£

Hire purchase contracts

18,712

17,430

8.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.18

28.2.17

£

£

Hire purchase contracts

33,251

32,913

9.	OTHER FINANCIAL COMMITMENTS

The company has operating lease commitments of £19,266 for the year ended 28 February 2019.