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REGISTERED NUMBER: SC254009 (Scotland)















Abbreviated Accounts for the Year Ended 31 August 2016

for

Aberdeen Boiler Services Limited

Aberdeen Boiler Services Limited (Registered number: SC254009)






Contents of the Abbreviated Accounts
for the Year Ended 31 August 2016




Page

Abbreviated Balance Sheet 1

Notes to the Abbreviated Accounts 3

Aberdeen Boiler Services Limited (Registered number: SC254009)

Abbreviated Balance Sheet
31 August 2016

31.8.16 31.8.15
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 2 47,075 43,942

CURRENT ASSETS
Stocks 8,500 8,900
Debtors 169,893 155,927
Investments 150,000 150,000
Cash at bank 404,906 309,670
733,299 624,497
CREDITORS
Amounts falling due within one year 3 192,791 149,054
NET CURRENT ASSETS 540,508 475,443
TOTAL ASSETS LESS CURRENT
LIABILITIES

587,583

519,385

CREDITORS
Amounts falling due after more than one
year

3

-

(7,574

)

PROVISIONS FOR LIABILITIES (9,415 ) (8,789 )
NET ASSETS 578,168 503,022

CAPITAL AND RESERVES
Called up share capital 4 100 100
Profit and loss account 578,068 502,922
SHAREHOLDERS' FUNDS 578,168 503,022

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.

Aberdeen Boiler Services Limited (Registered number: SC254009)

Abbreviated Balance Sheet - continued
31 August 2016


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:





M E Brodie - Director


Aberdeen Boiler Services Limited (Registered number: SC254009)

Notes to the Abbreviated Accounts
for the Year Ended 31 August 2016

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The principal accounting policies adopted in the preparation of the financial statements are set out below and
have remained unchanged from the previous year, and also have been consistently applied within the same
accounts.

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 the net invoiced sales of goods and services for the repair, installation and replacement of
boilers.

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.

Improvements to property - Over term of lease
Plant and machinery - 15% on cost
Motor vehicles - 25% on cost
Office equipment - 25% on cost

Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.

Work in progress is stated at estimated realisable value, after providing for non-recoverable amounts. Work in
progress represents uninvoiced revenue.

Deferred tax
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 is
accounted for in respect of all material timing differences.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those
held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance
leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The
capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to the profit and loss account in the period to which they relate.

Investments
Current asset investments are stated at cost unless, in the opinion of the Directors, there has been a permanent
diminution in value, in which case an appropriate adjustment is made.

Aberdeen Boiler Services Limited (Registered number: SC254009)

Notes to the Abbreviated Accounts - continued
for the Year Ended 31 August 2016

2. TANGIBLE FIXED ASSETS
Total
£   
COST
At 1 September 2015 154,820
Additions 24,100
Disposals (19,286 )
At 31 August 2016 159,634
DEPRECIATION
At 1 September 2015 110,878
Charge for year 20,967
Eliminated on disposal (19,286 )
At 31 August 2016 112,559
NET BOOK VALUE
At 31 August 2016 47,075
At 31 August 2015 43,942

3. CREDITORS

Creditors include an amount of £ 7,574 (31.8.15 - £ 18,776 ) for which security has been given.

4. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.16 31.8.15
value: £    £   
100 Ordinary shares £1 100 100

Aberdeen Boiler Services Limited (Registered number: SC254009)

Notes to the Abbreviated Accounts - continued
for the Year Ended 31 August 2016

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

31.8.16 31.8.15
£ £
C P Brodie
Balance outstanding at start of year 107 -
Amounts advanced - 107
Amounts written off (107 ) -
Amounts repaid - -
Balance outstanding at end of year - 107


G E Lappin
Balance outstanding at start of year 225 -
Amounts advanced - 225
Amounts written off (225 ) -
Amounts repaid - -
Balance outstanding at end of year - 225





The loans above were interest free and there were no fixed repayments terms.