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REGISTERED NUMBER: SC030208 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2017

for

A. & J. Rutherford Limited

A. & J. Rutherford Limited (Registered number: SC030208)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A. & J. Rutherford Limited

Company Information
for the Year Ended 31 July 2017







DIRECTORS: Ms C Cameron
W Cameron





REGISTERED OFFICE: 19 Upper Loan Park
Lauder
BERWICKSHIRE
TD2 6TR





REGISTERED NUMBER: SC030208 (Scotland)





ACCOUNTANTS: Helen Lowe Ltd
17-21 East Mayfield
Edinburgh
EH9 1SE

A. & J. Rutherford Limited (Registered number: SC030208)

Balance Sheet
31 July 2017

31.7.17 31.7.16
Notes £    £    £    £   
FIXED ASSETS
Investments 3 735,812 640,296

CURRENT ASSETS
Debtors 4 18,177 46,184
Cash at bank 15,166 -
33,343 46,184
CREDITORS
Amounts falling due within one year 5 11,726 2,549
NET CURRENT ASSETS 21,617 43,635
TOTAL ASSETS LESS CURRENT
LIABILITIES

757,429

683,931

PROVISIONS FOR LIABILITIES 46,216 28,394
NET ASSETS 711,213 655,537

CAPITAL AND RESERVES
Called up share capital 16,200 16,200
Capital reserve 6 66,668 66,668
Retained earnings 6 628,345 572,669
SHAREHOLDERS' FUNDS 711,213 655,537

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

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

The directors acknowledge their 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 Board of Directors on 30 April 2018 and were signed on its behalf by:



Ms C Cameron - Director


A. & J. Rutherford Limited (Registered number: SC030208)

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

1. STATUTORY INFORMATION

A. & J. Rutherford 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 as modified by the revaluation of certain assets.

3. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 August 2016 640,296
Additions 11,632
Disposals (19,590 )
Revaluations 103,474
At 31 July 2017 735,812
NET BOOK VALUE
At 31 July 2017 735,812
At 31 July 2016 640,296

Cost or valuation at 31 July 2017 is represented by:

Other
investments
£   
Valuation in 2017 735,812

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.17 31.7.16
£    £   
Other debtors 18,177 46,184

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.17 31.7.16
£    £   
Trade creditors 3,747 2,847
Taxation and social security 1,126 (298 )
Other creditors 6,853 -
11,726 2,549

A. & J. Rutherford Limited (Registered number: SC030208)

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

6. RESERVES
Retained Capital
earnings reserve Totals
£    £    £   

At 1 August 2016 572,669 66,668 639,337
Profit for the year 90,668 90,668
Dividends (34,992 ) (34,992 )
At 31 July 2017 628,345 66,668 695,013

Retained earnings is made up of £385,102 distributable earnings and £243,244 non-distributable earnings.

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2017 and
31 July 2016:

31.7.17 31.7.16
£    £   
A L Young
Balance outstanding at start of year 28,139 155,672
Amounts repaid (28,139 ) (127,533 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 28,139

8. RELATED PARTY DISCLOSURES

The previous company director, A L Young died in 2011 and his estate is currently in administration. His
executor, C Cameron, is acting as director of the company in the administration period. There was an
outstanding loan of £6,853 from Mr A L Young's estate at end of the financial year (2016: Loan to the estate of
£28,139).