REGISTERED NUMBER: SC246180 (Scotland)

Abbreviated Unaudited Accounts for the Year Ended 31 August 2013

for

A&I Robertson Agricultural Engineers Ltd

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTORS:

A Robertson

I R Robertson

SECRETARY:

Add Accountancy Limited

REGISTERED OFFICE:

6 Market Square

OLDMELDRUM

Aberdeenshire

AB51 0AA

REGISTERED NUMBER:

SC246180 (Scotland)

ACCOUNTANTS:

Add Accountancy Limited

6 Market Square

OLDMELDRUM

Aberdeenshire

AB51 0AA

FIXED ASSETS

Tangible assets

2

-

1,140

CURRENT ASSETS

Stocks

-

830

Debtors

7,478

22,588

Cash at bank

-

3,732

7,478

27,150

CREDITORS

Amounts falling due within one year

11,101

24,161

NET CURRENT (LIABILITIES)/ASSETS

(3,623

)

2,989

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,623

)

4,129

CREDITORS

Amounts falling due after more than one year

3,056

4,085

NET (LIABILITIES)/ASSETS

(6,679

)

44

CAPITAL AND RESERVES

Called up share capital

3

3

3

Profit and loss account

(6,682

)

41

SHAREHOLDERS' FUNDS

(6,679

)

44

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2013.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2013 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 30 May 2014 and were signed on its behalf by:

A Robertson - 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.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Deferred tax

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

date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the

lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 September 2012

17,311

Disposals

(17,311

)

At 31 August 2013

-

DEPRECIATION

At 1 September 2012

16,171

Charge for year

285

Eliminated on disposal

(16,456

)

At 31 August 2013

-

NET BOOK VALUE

At 31 August 2013

-

At 31 August 2012

1,140

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.13

31.8.12

value:

£

£

3

Ordinary Shares

£1

3

3