REGISTERED NUMBER: SC345313 (Scotland)

Abbreviated Accounts for the Year Ended 31 March 2014

for

Abernyte Landscaping Services Ltd

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

D A Hagan

SECRETARY:

None

REGISTERED OFFICE:

Roseangle House

27 Roseangle

Dundee

Tayside

DD1 4LS

REGISTERED NUMBER:

SC345313 (Scotland)

ACCOUNTANTS:

Arthur Garty & Co. Ltd.

161 Albert Street

Dundee

Tayside

DD4 6PX

FIXED ASSETS

Intangible assets

2

-

-

Tangible assets

3

-

1,433

-

1,433

CURRENT ASSETS

Cash at bank

30

402

CREDITORS

Amounts falling due within one year

4,600

5,762

NET CURRENT LIABILITIES

(4,570

)

(5,360

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,570

)

(3,927

)

PROVISIONS FOR LIABILITIES

-

287

NET LIABILITIES

(4,570

)

(4,214

)

CAPITAL AND RESERVES

Called up share capital

4

100

100

Profit and loss account

(4,670

)

(4,314

)

SHAREHOLDERS' FUNDS

(4,570

)

(4,214

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2014 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director on 4 December 2014 and were signed by:

D A Hagan - 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 April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts

where turnover is recognised when the company obtains the right to consideration.

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 five years.

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

-

20% on reducing balance

Deferred tax

The charge for deferred tax takes into account taxation deferred as a result of timing differences between the

treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in

respect of all timing differences that have originated but not reversed at the balance sheet date. Deferred tax

assets are recognised only to the extent that they will be recovered against the reversal of deferred tax liabilities

or other future taxable profits. Deferred taxation is measured on a non-discounted basis at the rates that would

apply when the timing differences reverse based on tax rates and laws that have been enacted, or substantively

enacted, by the balance sheet date.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2013

and 31 March 2014

3,400

AMORTISATION

At 1 April 2013

and 31 March 2014

3,400

NET BOOK VALUE

At 31 March 2014

-

At 31 March 2013

-

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2013

3,799

Disposals

(3,799

)

At 31 March 2014

-

DEPRECIATION

At 1 April 2013

2,366

Eliminated on disposal

(2,366

)

At 31 March 2014

-

NET BOOK VALUE

At 31 March 2014

-

At 31 March 2013

1,433

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

100

Ordinary

£1

100

100