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REGISTERED NUMBER: SC360432 (Scotland)















Financial Statements for the Year Ended 31 May 2017

for

Aberdeen Heating Limited

Aberdeen Heating Limited (Registered number: SC360432)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Aberdeen Heating Limited

Company Information
for the Year Ended 31 May 2017







DIRECTOR: Mrs S Galloway





SECRETARY: A D Galloway





REGISTERED OFFICE: 1 Newton Terrace
Bucksburn
Aberdeen
AB21 9LP





REGISTERED NUMBER: SC360432 (Scotland)





ACCOUNTANTS: J M Taylor
5 Rubislaw Terrace
ABERDEEN
AB10 1XE

Aberdeen Heating Limited (Registered number: SC360432)

Balance Sheet
31 May 2017

31.5.17 31.5.16
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 88,686 58,844

CURRENT ASSETS
Stocks 13,585 26,740
Debtors 5 148,497 77,462
Cash at bank and in hand 33,724 125,696
195,806 229,898
CREDITORS
Amounts falling due within one year 6 241,207 249,668
NET CURRENT LIABILITIES (45,401 ) (19,770 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,285

39,074

PROVISIONS FOR LIABILITIES 13,785 -
NET ASSETS 29,500 39,074

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 29,498 39,072
SHAREHOLDERS' FUNDS 29,500 39,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 31 May 2018 and were signed by:



Mrs S Galloway - Director


Aberdeen Heating Limited (Registered number: SC360432)

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

1. STATUTORY INFORMATION

Aberdeen Heating 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
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2016 - 22 ) .

Aberdeen Heating Limited (Registered number: SC360432)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 June 2016 109,121 566 953 110,640
Additions 60,125 - - 60,125
Disposals (3,333 ) - - (3,333 )
At 31 May 2017 165,913 566 953 167,432
DEPRECIATION
At 1 June 2016 51,387 270 139 51,796
Charge for year 27,336 74 238 27,648
Eliminated on disposal (698 ) - - (698 )
At 31 May 2017 78,025 344 377 78,746
NET BOOK VALUE
At 31 May 2017 87,888 222 576 88,686
At 31 May 2016 57,734 296 814 58,844

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.17 31.5.16
£    £   
Trade debtors 134,609 73,135
Other debtors 13,888 4,327
148,497 77,462

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.17 31.5.16
£    £   
Trade creditors 99,917 128,403
Taxation and social security 57,012 41,101
Other creditors 84,278 80,164
241,207 249,668

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs S Galloway.