Abbreviated Company Accounts - A & H FRASER LTD.

SC262453 A & H FRASER LTD. 2013-03-31 false 2012-04-01 2013-03-31 true SC262453 2012-04-01 2013-03-31 SC262453 2013-03-31 SC262453 2012-03-31 SC262453 uk-gaap-cd-bus:Director1 2012-04-01 2013-03-31 SC262453 uk-gaap-cd-bus:Director2 2012-04-01 2013-03-31 uk-gaap-cd-bus:Director3 2012-04-01 2013-03-31 uk-gaap-cd-bus:Director3 2013-03-31 uk-gaap-cd-bus:Director3 2012-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2012-04-01 2013-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2012-03-31 iso4217:GBP shares

Registered Number SC262453

A & H FRASER LTD.

Abbreviated Accounts

31 March 2013

A & H FRASER LTD. Registered Number SC262453

Abbreviated Balance Sheet as at 31 March 2013

	Notes	2013	2012
		£	£
Current assets
Debtors		34,312	85,289
Cash at bank and in hand		83,564	89,454
		117,876	174,743
Creditors: amounts falling due within one year		(600)	(46,664)
Net current assets (liabilities)		117,276	128,079
Total assets less current liabilities		117,276	128,079
Total net assets (liabilities)		117,276	128,079
Capital and reserves
Called up share capital	2	100	100
Profit and loss account		117,176	127,979
Shareholders' funds		117,276	128,079

For the year ending 31 March 2013 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 27 December 2013

And signed on their behalf by:
Alan Fraser, Director

A & H FRASER LTD. Registered Number SC262453

Notes to the Abbreviated Accounts for the period ended 31 March 2013

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents the total invoice value, excluding value added tax, of sales made during the year. However, the company made no sales during the accounting period.

Other accounting policies
Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

2Called Up Share Capital
Allotted, called up and fully paid:

	2013 £	2012 £
100 Ordinary shares of £1 each	100	100

3Transactions with directors

Name of director receiving advance or credit:	Alan Fraser
Description of the transaction:	Director's loan account
Balance at 1 April 2012:	£ 75,252
Advances or credits made:	-
Advances or credits repaid:	£ 40,940
Balance at 31 March 2013:	£ 34,312