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REGISTERED NUMBER: SC352888 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2017

FOR

ABCO CONSULTANCY LIMITED

ABCO CONSULTANCY LIMITED (REGISTERED NUMBER: SC352888)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2017




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ABCO CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2017







DIRECTORS: A C Enters
Mrs G Sol Enters





REGISTERED OFFICE: 50 Gordon Road
Aberdeen
AB15 7RL





REGISTERED NUMBER: SC352888 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
58 Queens Road
Aberdeen
Grampian
AB15 4YE

ABCO CONSULTANCY LIMITED (REGISTERED NUMBER: SC352888)

BALANCE SHEET
31 DECEMBER 2017

31.12.17 31.12.16
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,323 1,093

CURRENT ASSETS
Debtors 5 80,328 80,051
Cash at bank 30,089 27,649
110,417 107,700
CREDITORS
Amounts falling due within one year 6 20,306 29,645
NET CURRENT ASSETS 90,111 78,055
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,434

79,148

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 91,334 79,048
SHAREHOLDERS' FUNDS 91,434 79,148

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 2 April 2018 and were signed on its behalf by:





A C Enters - Director


ABCO CONSULTANCY LIMITED (REGISTERED NUMBER: SC352888)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2017

1. STATUTORY INFORMATION

ABCO Consultancy 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on cost
Computer equipment - 15% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2016 - 1 ) .

ABCO CONSULTANCY LIMITED (REGISTERED NUMBER: SC352888)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2017

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2017 270 1,817 2,087
Additions - 623 623
At 31 December 2017 270 2,440 2,710
DEPRECIATION
At 1 January 2017 243 751 994
Charge for year 27 366 393
At 31 December 2017 270 1,117 1,387
NET BOOK VALUE
At 31 December 2017 - 1,323 1,323
At 31 December 2016 27 1,066 1,093

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.17 31.12.16
£    £   
Trade debtors 18,889 20,128
Loan - Envic B.V 30,032 30,032
Loan - Deeside water 31,407 29,891
80,328 80,051

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.17 31.12.16
£    £   
Trade creditors - 1
Tax 15,709 20,603
VAT 1,202 2,757
Directors' current accounts 3,395 6,284
20,306 29,645

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.17 31.12.16
value: £    £   
100 Ordinary 1 100 100

ABCO CONSULTANCY LIMITED (REGISTERED NUMBER: SC352888)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2017

8. RESERVES
Retained
earnings
£   

At 1 January 2017 79,048
Profit for the year 65,286
Dividends (53,000 )
At 31 December 2017 91,334