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REGISTERED NUMBER: SC295819 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 December 2018

for

A & J Business Services Ltd.

A & J Business Services Ltd. (Registered number: SC295819)






Contents of the Financial Statements
for the Year Ended 31 December 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A & J Business Services Ltd.

Company Information
for the Year Ended 31 December 2018







DIRECTORS: A Gardiner
Mrs J M Gardiner





SECRETARY: Mrs J M Gardiner





REGISTERED OFFICE: Ruach
Inverugie
Peterhead
Aberdeenshire
AB42 3DE





REGISTERED NUMBER: SC295819 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

A & J Business Services Ltd. (Registered number: SC295819)

Balance Sheet
31 December 2018

31.12.18 31.12.17
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,673 13,138
Investments 5 15,000 15,000
17,673 28,138

CURRENT ASSETS
Debtors 6 8,070 13,753
Investments 7 311 311
Cash at bank 20,002 22,997
28,383 37,061
CREDITORS
Amounts falling due within one year 8 8,164 5,846
NET CURRENT ASSETS 20,219 31,215
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,892

59,353

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 37,890 59,351
SHAREHOLDERS' FUNDS 37,892 59,353

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2018 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 29 March 2019 and were signed on its behalf by:



A Gardiner - Director


A & J Business Services Ltd. (Registered number: SC295819)

Notes to the Financial Statements
for the Year Ended 31 December 2018

1. STATUTORY INFORMATION

A & J Business Services Ltd. 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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 reducing balance
Computer equipment - 33% on cost

Debtors and creditors receivable /payable within one year
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative costs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2017 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2018 2,152 14,000 3,385 19,537
Additions 948 - - 948
Disposals - (14,000 ) - (14,000 )
At 31 December 2018 3,100 - 3,385 6,485
DEPRECIATION
At 1 January 2018 611 3,500 2,288 6,399
Charge for year 373 - 540 913
Eliminated on disposal - (3,500 ) - (3,500 )
At 31 December 2018 984 - 2,828 3,812
NET BOOK VALUE
At 31 December 2018 2,116 - 557 2,673
At 31 December 2017 1,541 10,500 1,097 13,138

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at
the end of each accounting period.

A & J Business Services Ltd. (Registered number: SC295819)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2018

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2018
and 31 December 2018 15,000
NET BOOK VALUE
At 31 December 2018 15,000
At 31 December 2017 15,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.18 31.12.17
£    £   
Trade debtors - 1,050
Other debtors 8,070 12,703
8,070 13,753

7. CURRENT ASSET INVESTMENTS
31.12.18 31.12.17
£    £   
Financial Assets 311 311

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.18 31.12.17
£    £   
Taxation and social security 235 -
Other creditors 7,929 5,846
8,164 5,846