A & A (Uk) Limited - Period Ending 2015-12-31

A & A (Uk) Limited

Unaudited Abbreviated Accounts

for the Period from 1 August 2014 to 31 December 2015

Brothertons Accountants Ltd
2 Commercial House
Abbeymead Avenue
Gloucester
GL4 5UA

A & A (Uk) Limited
Contents

Accountants' Report

Abbreviated Balance Sheet

2 to 3

Notes to the Abbreviated Accounts

4 to 5

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
A & A (Uk) Limited
for the Period Ended 31 December 2015

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & A (Uk) Limited for the period ended 31 December 2015 set out on pages from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of A & A (Uk) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A & A (Uk) Limited . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & A (Uk) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A & A (Uk) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A & A (Uk) Limited. You consider that A & A (Uk) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of A & A (Uk) 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 accounts.

......................................

Brothertons Accountants Ltd
2 Commercial House
Abbeymead Avenue
Gloucester
GL4 5UA

30 September 2016

Page 1

A & A (Uk) Limited
(Registration number: 04485414)
Abbreviated Balance Sheet at 31 December 2015

	Note	31 December 2015 £	31 July 2014 £
Fixed assets
Tangible fixed assets		3,308	4,410
Current assets
Stocks		17,800	16,950
Debtors		-	13,553
Cash at bank and in hand		1,500	2,382
		19,300	32,885
Creditors: Amounts falling due within one year		(10,023)	(36,828)
Net current assets/(liabilities)		9,277	(3,943)
Total assets less current liabilities		12,585	467
Creditors: Amounts falling due after more than one year		(626)	-
Net assets		11,959	467
Capital and reserves
Called up share capital	3	2	2
Profit and loss account		11,957	465
Shareholders' funds		11,959	467

For the year ending 31 December 2015 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime .

Approved by the Board on 30 September 2016 and signed on its behalf by:

The notes on pages 4 to 5 form an integral part of these financial statements.
Page 2

A & A (Uk) Limited
(Registration number: 04485414)
Abbreviated Balance Sheet at 31 December 2015
......... continued

.........................................
Mr Kishor Thakor
Director

The notes on pages 4 to 5 form an integral part of these financial statements.
Page 3

A & A (Uk) Limited
Notes to the Abbreviated Accounts for the Period from 1 August 2014 to 31 December 2015
......... continued

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective April 2008).

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
	25% Reducing balance

Stock

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Hire purchase and leasing

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

Page 4

A & A (Uk) Limited
Notes to the Abbreviated Accounts for the Period from 1 August 2014 to 31 December 2015
......... continued

2	Fixed assets

	Tangible assets £	Total £
Cost
At 1 August 2014	19,465	19,465
At 31 December 2015	19,465	19,465
Depreciation
At 1 August 2014	15,055	15,055
Charge for the period	1,102	1,102
At 31 December 2015	16,157	16,157
Net book value
At 31 December 2015	3,308	3,308
At 31 July 2014	4,410	4,410

3	Share capital

Allotted, called up and fully paid shares

	31 December 2015			31 July 2014
		No.	£		No.	£
Ordinary of £1 each		2	2		2	2

Page 5