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Registered number: 962571
A.B.B.S. Electrical Wholesale Limited
Unaudited Financial Statements
For The Year Ended 31 December 2016
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—8
Balance Sheet
Registered number: 962571
2016 2015
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 7 32,042 17,184
32,042 17,184
CURRENT ASSETS
Stocks 8 85,004 77,121
Debtors 9 101,853 106,514
Cash at bank and in hand 49,429 29,864
236,286 213,499
Creditors: Amounts Falling Due Within One Year 10 (111,262 ) (86,285 )
NET CURRENT ASSETS (LIABILITIES) 125,024 127,214
TOTAL ASSETS LESS CURRENT LIABILITIES 157,066 144,398
Creditors: Amounts Falling Due After More Than One Year 11 (7,195 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation 13 (537 ) 692
NET ASSETS 149,334 145,090
CAPITAL AND RESERVES
Called up share capital 14 500 500
Profit and loss account 148,834 144,590
SHAREHOLDERS' FUNDS 149,334 145,090
Page 1
For the year ending 31 December 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mrs Barbara Birtle
Mr Stephen Mapplebeck
30 April 2017

The notes on pages 4 to 8 form part of these financial statements.
Page 2
Statement of Changes in Equity
Share Capital Profit & Loss Account Total
£ £ £
As at 1 January 2015 500 142,256 142,756
Profit for the year and total comprehensive income - 2,334 2,334
As at 31 December 2015 and 1 January 2016 500 144,590 145,090
Profit for the year and total comprehensive income - 4,244 4,244
As at 31 December 2016 500 148,834 149,334
Page 3
Notes to the Unaudited Accounts
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Income is recognised when goods have been delivered to customers such that risks and regards of ownership have transferred to them.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 10% on cost
Motor Vehicles 20% on cost
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Deferred Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, 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 taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
Page 4
1.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2016 2015
£ £
Wages and salaries 142,391 149,775
142,391 149,775
4. Average number of employees
Average number of employees, including directors, during the year was as follows:
2016 2015
Office and administration 5 5
5 5
5. Interest Payable
2016 2015
£ £
Finance charges payable under finance leases and hire purchase contracts 121 -
121 -
Page 5
7. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2016 7,513 41,265 48,778
Additions - 29,685 29,685
Disposals - (29,000 ) (29,000 )
As at 31 December 2016 7,513 41,950 49,463
Depreciation
As at 1 January 2016 3,415 28,179 31,594
Provided during the period 751 8,276 9,027
Disposals - (23,200 ) (23,200 )
As at 31 December 2016 4,166 13,255 17,421
Net Book Value
As at 31 December 2016 3,347 28,695 32,042
As at 1 January 2016 4,098 13,086 17,184
8. Stocks
2016 2015
£ £
Stock - materials and work in progress 85,004 77,121
85,004 77,121
9. Debtors
2016 2015
£ £
Due within one year
Trade debtors 91,864 95,681
Prepayments and accrued income 9,789 9,776
Other debtors 200 1,057
101,853 106,514
Page 6
10. Creditors: Amounts Falling Due Within One Year
2016 2015
£ £
Net obligations under finance lease and hire purchase contracts 9,092 -
Trade creditors 83,523 67,397
Other taxes and social security 3,563 3,617
VAT 9,916 10,716
Other creditors 678 -
Accruals and deferred income 4,490 4,555
111,262 86,285
11. Creditors: Amounts Falling Due After More Than One Year
2016 2015
£ £
Net obligations under finance lease and hire purchase contracts 7,195 -
12. Obligations Under Finance Leases and Hire Purchase
2016 2015
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 9,092 -
Between one and five years 7,195 -
16,287 -
16,287 -
13. Deferred Taxation
2016 2015
£ £
As at 1 January 2016 (692 ) (2,043 )
Deferred taxation 1,229 1,351
Deferred tax 537 (692 )
The provision for deferred taxation is made up of accelerated capital allowances and losses carried forward.
Page 7
14. Share Capital
Value Number 2016 2015
Allotted, called up and fully paid £ £ £
Ordinary shares 1.000 500 500 500
15. Related Party Transactions
No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.
16. Ultimate Controlling Party
The company's ultimate controlling party is Mrs J Rigby by virtue of her ownership of 60% of the issued share capital in the company.
17. Transition to FRS 102
These are the first financial statements that comply with FRS 102. The Company transitioned to FRS 102 on 1 Janaury 2015.

No transitional adjustments were required in equity or profit or loss for the year.

18. General Information
A.B.B.S. Electrical Wholesale Limited Registered number 962571 is a limited by shares company incorporated in England & Wales. The Registered Office is 12 East Parade, Harrogate, North Yorkshire, HG1 5LT.
Page 8