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REGISTERED NUMBER: SC030970 (Scotland)
















Abbreviated Unaudited Accounts

for the Year Ended 30 June 2016

for

A. C. Brown (Farms) Limited

A. C. Brown (Farms) Limited (Registered number: SC030970)

Contents of the Abbreviated Accounts
for the Year Ended 30 June 2016










Page

Company Information 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 4

A. C. Brown (Farms) Limited

Company Information
for the Year Ended 30 June 2016







DIRECTORS: Mrs C A Brown
G A Brown



SECRETARY: Mrs C A Brown



REGISTERED OFFICE: 4 Atholl Crescent
Perth
PH1 5NG



REGISTERED NUMBER: SC030970 (Scotland)



ACCOUNTANTS: Campbell Dallas LLP
Chartered Accountants
5 Whitefriars Crescent
Perth
Perthshire
PH2 0PA



SOLICITORS: Paull & Williamsons
6 Union Row
Aberdeen
AB10 1DQ
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A. C. Brown (Farms) Limited (Registered number: SC030970)

Abbreviated Balance Sheet
30 June 2016

2016 2015
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 2 1,368,344 1,380,324
Investments 3 50 50
1,368,394 1,380,374

CURRENT ASSETS
Debtors 364,666 480,195

CREDITORS
Amounts falling due within one year 1,000 1,000
NET CURRENT ASSETS 363,666 479,195
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,732,060
1,859,569

CREDITORS
Amounts falling due after more than one
year
7,000
7,000
NET ASSETS 1,725,060 1,852,569

CAPITAL AND RESERVES
Called up share capital 4 20,002 20,002
Profit and loss account 1,705,058 1,832,567
SHAREHOLDERS' FUNDS 1,725,060 1,852,569

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2016 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 notes form part of these abbreviated accounts

-2- continued...
A. C. Brown (Farms) Limited (Registered number: SC030970)

Abbreviated Balance Sheet - continued
30 June 2016


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 Board of Directors on 27 March 2017 and were signed on its
behalf by:





G A Brown - Director


The notes form part of these abbreviated accounts

-3-
A. C. Brown (Farms) Limited (Registered number: SC030970)

Notes to the Abbreviated Accounts
for the Year Ended 30 June 2016


1. ACCOUNTING POLICIES

Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with
the Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover
The company's business is farming through the participation in the farming partnership of Reidhall Farms.
Turnover comprises the company's share of the partnership profit and loss for each year. The book value of
its interest in the partnership comprises the balance standing to its debit/credit in the current account in the
accounts of that business.

Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Heritable property - at varying rates on cost

Land is not depreciated.

Deferred tax
Deferred tax is provided at the average rates that are expected to apply when the timing differences
reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising
from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and
liabilities are not discounted.

2. TANGIBLE FIXED ASSETS
Total
£   
COST
At 1 July 2015
and 30 June 2016 1,773,394
DEPRECIATION
At 1 July 2015 393,070
Charge for year 11,980
At 30 June 2016 405,050
NET BOOK VALUE
At 30 June 2016 1,368,344
At 30 June 2015 1,380,324

-4- continued...
A. C. Brown (Farms) Limited (Registered number: SC030970)

Notes to the Abbreviated Accounts - continued
for the Year Ended 30 June 2016


3. FIXED ASSET INVESTMENTS
Investments
other
than
loans
£   
COST
At 1 July 2015
and 30 June 2016 50
NET BOOK VALUE
At 30 June 2016 50
At 30 June 2015 50

4. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2016 2015
value: £    £   
20,002 Ordinary £1 20,002 20,002

5. CONTROLLING PARTY

Mr A C Brown is the ultimate controlling party of A C Brown (Farms) Limited.

-5-