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Company registration number: 4197621
A & S PACKING (SCOTLAND) LIMITED
REPORT OF THE DIRECTORS' AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2018

A & S PACKING (SCOTLAND) LIMITED
BALANCE SHEET
AS AT 31 May 2018
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible assets3659,764675,780
659,764675,780
CURRENT ASSETS
Debtors200,805147,277
Cash at bank and in hand560,752645,716
761,557792,993
CREDITORS
Amounts falling due within one year (135,871) (97,861)
NET CURRENT ASSETS 625,686 695,132
TOTAL ASSETS LESS
CURRENT LIABILITIES 1,285,450 1,370,912
PROVISIONS FOR LIABILITIES(15,054)(18,823)
NET ASSETS 1,270,396 1,352,089
CAPITAL AND RESERVES
Called-up equity share capital 5,713 10,000
Revaluation Reserve4,2870
Profit and loss account 1,260,396 1,342,089
SHAREHOLDERS FUNDS 1,270,396 1,352,089
For the year ending 31 May 2018 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 the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 31 May 2018 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 9 January 2019 and signed on its behalf.
..........................................................................
J Lockwood
9 January 2019
The annexed notes form part of these financial statements.

A & S PACKING (SCOTLAND) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2018
1. Accounting policies
Statutory information
A & S Packing (Scotland) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the £ sterling.
Statement of compliance
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. There were no material departures from the standard.
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover represents the value of work done during the year exclusive of value added tax. A sale is recognised on despatch of the goods to the customer which is the point at which the risks and rewards on ownership of the goods pass to the customer.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and Equipment 20% reducing balance basis.
Computers 20% straight line basis.
Motor Vehicles 25% reducing balance basis.
Freehold property has not been depreciated because the property is well maintained on a continuous basis such that the standard and performance of the property is well preserved and any depreciation charge would be immaterial.
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset from which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit and loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment cease to apply.
Financial Instruments
A financial asset or a financial liability is only recognised when the entity becomes a party to the contractual provisions of the instrument. Except as detailed below, basic financial assets, including trade and other receivables, cash and bank balances, loans receivable and investments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of future receipts discounted at a market rate of interest for a similar debt instrument. Such assets are subsequently carried at amortised cost, using the effective interest method. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting period. Investments in non-convertible preference and non-puttable ordinary shares are measured at fair value, with the changes recognised in profit and loss account. Derivative financial instruments are initially recorded at cost and thereafter at fair value with the changes recognised in the profit and loss account. Basic financial liabilities, including trade and other payables, bank loans, other loans and preference shares that are classified as debt are initially recognised at the transaction price, net of transaction costs, unless the transaction constitutes a financing transaction, where the debt instrument is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost, using the effective interest method. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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 substantively enacted by the balance sheet date.
Deferred Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
Pension Scheme
The company operates a defined contribution pension scheme, A & S Packing (Scotland) pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors during the year was 41 (2017 : 26).
3.Tangible fixed assets
Total
Cost
At start of period902,358
Additions5,939
At end of period908,297
Depreciation
At start of period226,578
Provided during the period21,955
At end of period248,533
Net Book Value
At start of period675,780
At end of period659,764
4.
Related Party Transactions
During the year the company has received services from A & S Packing (Yorkshire) Ltd amounting to £NIL (2017 £3,131) During the year the company has provided services to A & S Packing (Yorkshire) Ltd amounting to £66,914 (2017 £ NIL) All transactions were at normal charging rates.
5.Pension costs
The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.