REGISTERED NUMBER: SC346699 (Scotland)

Abbreviated Unaudited Accounts

for the Year Ended 31 August 2016

for

Aboyne Photographics Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTORS:

R C Hogg

Mrs L H Hogg

SECRETARY:

R C Hogg

REGISTERED OFFICE:

4 Netherley Place

Ballater

Aberdeenshire

AB35 5QE

REGISTERED NUMBER:

SC346699 (Scotland)

ACCOUNTANTS:

Grampian Accounting

3 Prospect Place

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6SY

FIXED ASSETS

Tangible assets

2

11,136

11,294

CURRENT ASSETS

Debtors

(5,047

)

(2,244

)

Cash at bank

23,403

29,777

18,356

27,533

CREDITORS

Amounts falling due within one year

28,988

33,596

NET CURRENT LIABILITIES

(10,632

)

(6,063

)

TOTAL ASSETS LESS CURRENT LIABILITIES

504

5,231

CAPITAL AND RESERVES

Called up share capital

3

2

2

Profit and loss account

502

5,229

SHAREHOLDERS' FUNDS

504

5,231

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 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 26 May 2017 and were signed on its behalf by:

R C Hogg - Director

1.	ACCOUNTING POLICIES

Accounting convention

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

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 September 2015

25,508

Additions

3,899

At 31 August 2016

29,407

DEPRECIATION

At 1 September 2015

14,214

Charge for year

4,057

At 31 August 2016

18,271

NET BOOK VALUE

At 31 August 2016

11,136

At 31 August 2015

11,294

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.16

31.8.15

value:

£

£

2

Ordinary

£1

2

2