REGISTERED NUMBER: 06560511 (England and Wales)

ABRIDGED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2017

FOR

A.B.C. STRUCTURES LTD

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D R Coleman

Mrs J A Coleman

REGISTERED OFFICE:

1 Hawthorn Way

Portslade

Brighton

East Sussex

BN41 2HR

REGISTERED NUMBER:

06560511 (England and Wales)

ACCOUNTANTS:

Vincent Accountancy & Taxation Services Ltd.

14 The Cloisters

Littlehampton

West Sussex

BN17 5ST

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

109,713

146,284

109,713

146,284

CURRENT ASSETS

Debtors

76,135

47,674

Cash at bank

25

19

76,160

47,693

CREDITORS

Amounts falling due within one year

91,649

68,639

NET CURRENT LIABILITIES

(15,489

)

(20,946

)

TOTAL ASSETS LESS CURRENT LIABILITIES

94,224

125,338

CREDITORS

Amounts falling due after more than one year

6

53,711

69,563

NET ASSETS

40,513

55,775

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

40,511

55,773

SHAREHOLDERS' FUNDS

40,513

55,775

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 March 2017 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 December 2017 and were signed on its behalf by:

D R Coleman - Director

Mrs J A Coleman - Director

1.	STATUTORY INFORMATION

A.B.C. Structures Ltd 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.

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 represents the invoiced value of services provided, net of value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

Website are being amortised evenly over their estimated useful life of nil years.

Intangible fixed assets

Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Website - 25% on cost

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 44 (2016 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2016

and 31 March 2017

39,965

AMORTISATION

At 1 April 2016

and 31 March 2017

39,965

NET BOOK VALUE

At 31 March 2017

-

At 31 March 2016

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2016

and 31 March 2017

319,695

DEPRECIATION

At 1 April 2016

173,411

Charge for year

36,571

At 31 March 2017

209,982

NET BOOK VALUE

At 31 March 2017

109,713

At 31 March 2016

146,284

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2016

and 31 March 2017

46,945

DEPRECIATION

At 1 April 2016

11,736

Charge for year

8,802

At 31 March 2017

20,538

NET BOOK VALUE

At 31 March 2017

26,407

At 31 March 2016

35,209

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.3.17

31.3.16

£

£

Repayable by instalments

Hire purchase

14,102

17,703

7.	RELATED PARTY DISCLOSURES