REGISTERED NUMBER: SC279773 (Scotland)

Abbreviated Unaudited Accounts

for the Year Ended 31 March 2015

for

J & D Stewart Ltd.

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

M M Stewart

SECRETARY:

Mrs S Stewart

REGISTERED OFFICE:

36 Towerhill

Peterhead

Aberdeenshire

AB42 2GP

REGISTERED NUMBER:

SC279773 (Scotland)

ACCOUNTANTS:

SBP

Accountants

Glebefield House

21 Links Terrace

Peterhead

Aberdeenshire

AB42 2XA

FIXED ASSETS

Tangible assets

2

5

160

CURRENT ASSETS

Debtors

2,300

6,119

Cash at bank

22,604

18,042

24,904

24,161

CREDITORS

Amounts falling due within one year

19,545

17,197

NET CURRENT ASSETS

5,359

6,964

TOTAL ASSETS LESS CURRENT LIABILITIES

5,364

7,124

CAPITAL AND RESERVES

Called up share capital

3

5

5

Profit and loss account

5,359

7,119

SHAREHOLDERS' FUNDS

5,364

7,124

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2015 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director on 27 May 2015 and were signed by:

M M Stewart - 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 April 2008).

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2014

and 31 March 2015

470

DEPRECIATION

At 1 April 2014

310

Charge for year

155

At 31 March 2015

465

NET BOOK VALUE

At 31 March 2015

5

At 31 March 2014

160

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.15

31.3.14

value:

£

£

5

Ordinary

£1

5

5