REGISTERED NUMBER: SC261262 (Scotland)

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2015

FOR

A & A WEST LTD.

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

A J West

Mrs A West

SECRETARY:

Mrs A West

REGISTERED OFFICE:

11 Greenbank Gardens

Fraserburgh

Aberdeenshire

AB43 7GE

REGISTERED NUMBER:

SC261262 (Scotland)

FIXED ASSETS

Tangible assets

2

8,130

10,160

CURRENT ASSETS

Debtors

557

456

Cash at bank

218,787

213,795

219,344

214,251

CREDITORS

Amounts falling due within one year

25,616

35,773

NET CURRENT ASSETS

193,728

178,478

TOTAL ASSETS LESS CURRENT LIABILITIES

201,858

188,638

PROVISIONS FOR LIABILITIES

1,615

2,018

NET ASSETS

200,243

186,620

CAPITAL AND RESERVES

Called up share capital

3

2

2

Profit and loss account

200,241

186,618

SHAREHOLDERS' FUNDS

200,243

186,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2015 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 16 September 2016 and were signed on its behalf by:

A J West - Director

Mrs A West - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service

contracts where turnover is recognised when the company obtains the right to consideration.

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 etc

-

20% on reducing balance

Deferred tax

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods

different from those in which they are included in the company's accounts. Deferred tax is provided in full on

timing differences which result which is result in an obligation to pay more or (less tax) tax at a future date, at the

average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and

laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there

is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.

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 the profit and loss account in the period to which they relate.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 January 2015

and 31 December 2015

23,539

DEPRECIATION

At 1 January 2015

13,379

Charge for year

2,030

At 31 December 2015

15,409

NET BOOK VALUE

At 31 December 2015

8,130

At 31 December 2014

10,160

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2015

2014

value:

£

£

2

Ordinary

£1

2

2