Abbreviated Company Accounts - A & H FRASER LTD.

SC262453 A & H FRASER LTD. 2014-03-31 false 2013-04-01 2014-03-31 true SC262453 2013-04-01 2014-03-31 SC262453 2014-03-31 SC262453 2013-03-31 SC262453 uk-gaap-cd-bus:Director1 2013-04-01 2014-03-31 SC262453 uk-gaap-cd-bus:Director2 2013-04-01 2014-03-31 uk-gaap-cd-bus:Director3 2013-04-01 2014-03-31 uk-gaap-cd-bus:Director3 2014-03-31 uk-gaap-cd-bus:Director3 2013-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-04-01 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-03-31 iso4217:GBP shares

Registered Number SC262453

A & H FRASER LTD.

Abbreviated Accounts

31 March 2014

A & H FRASER LTD. Registered Number SC262453

Abbreviated Balance Sheet as at 31 March 2014

	Notes	2014	2013
		£	£
Current assets
Debtors		5,062	34,312
Cash at bank and in hand		83,446	83,564
		88,508	117,876
Creditors: amounts falling due within one year		(800)	(600)
Net current assets (liabilities)		87,708	117,276
Total assets less current liabilities		87,708	117,276
Total net assets (liabilities)		87,708	117,276
Capital and reserves
Called up share capital	2	100	100
Profit and loss account		87,608	117,176
Shareholders' funds		87,708	117,276

For the year ending 31 March 2014 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 18 December 2014

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 2014

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.

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 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:

	2014 £	2013 £
100 Ordinary shares of £1 each	100	100

3Transactions with directors

Name of director receiving advance or credit:	Alan Fraser
Description of the transaction:	Advances to director
Balance at 1 April 2013:	£ 34,312
Advances or credits made:	-
Advances or credits repaid:	£ 29,250
Balance at 31 March 2014:	£ 5,062