SC360839 A & D (SCOTLAND) LIMITED 2015-04-01 2016-03-31 false true 2016-03-31 SC360839 c:EntityAccountantsOrAuditors 2016-03-31 SC360839 2015-04-01 2016-03-31 SC360839 2016-03-31 SC360839 2015-03-31 SC360839 c:OrdinaryShareClass1 2016-03-31 SC360839 c:OrdinaryShareClass1 2015-03-31 SC360839 c:OrdinaryShareClass1 2015-04-01 2016-03-31 SC360839 c:Director1 2015-04-01 2016-03-31 SC360839 d:OfficeEquipment 2015-04-01 2016-03-31 SC360839 c:EntityAccountantsOrAuditors 2015-04-01 2016-03-31 iso4217:GBP xbrli:shares
Company registration number SC360839




img0df7.jpg

A & D (SCOTLAND) LIMITED




ABBREVIATED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2016




































 
A & D (SCOTLAND) LIMITED
 

CONTENTS


Page

 
 
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Abbreviated Accounts
 
 
4

 
A & D (SCOTLAND) LIMITED
 
 
The following reproduces the text of the  Report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 4) have been prepared.
  
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF A & D (SCOTLAND) LIMITED
FOR THE YEAR ENDED 31 MARCH 2016

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & D (Scotland) Limited for the year ended 31 March 2016 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
 

As a member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/technical-resources/
framework-for-the-preparation-of-accounts-revised-april-2010.


This report is made solely to the director of A & D (Scotland) Limited in accordance with the terms of our engagement letter dated 27 April 2010Our work has been undertaken solely to prepare for your approval the financial statements of A & D (Scotland) Limited and state those matters that we have agreed to state to the director of A & D (Scotland) Limited in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/technical-resources/framework-for-the-preparation-of-accounts-revised-april-2010. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & D (Scotland) Limited and its director for our work or for this report.
 
 
It is your duty to ensure that A & D (Scotland) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A & D (Scotland) Limited. You consider that A & D (Scotland) Limited is exempt from the statutory audit requirement for the year.
 
 
We have not been instructed to carry out an audit or review of the financial statements of A & D (Scotland) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.





Findlay & Company
Chartered Accountants
Peasiehill Road
Arbroath
DD11 2NJ

25 October 2016
Page 1

 
A & D (SCOTLAND) LIMITED
REGISTERED NUMBER: SC360839

ABBREVIATED BALANCE SHEET
AS AT 31 MARCH 2016

2016
2015
Note
£
£
£
£
 
FIXED ASSETS





 
Tangible assets
 
2
1,922
1,124
 
CURRENT ASSETS





 
Debtors
7,241
11,195

 
Cash at bank

14,669
9,103







 
21,910
20,298
 
CREDITORS: amounts falling due within one year
(18,856)
(18,476)
 
NET CURRENT ASSETS


3,054

1,822
 
TOTAL ASSETS LESS CURRENT LIABILITIES
 4,976

 2,946
  
CAPITAL AND RESERVES

 
Called up share capital
3
100
100
 
Profit and loss account
4,876
2,846
 
SHAREHOLDERS' FUNDS
 

 4,976

 2,946

Page 2

 
A & D (SCOTLAND) LIMITED
 
    
ABBREVIATED BALANCE SHEET (continued)
AS AT 31 MARCH 2016

The director considers that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act. 

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and for preparing financial statements which give a true and fair view of the state of affairs of the company as at 31 March 2016 and of its profit for the year in accordance with the requirements of sections 394 and 395 of the Act 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, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006, were approved and authorised for issue by the board and were signed on its behalf on 25 October 2016.





Mr Allan Coutts
Director

The notes on page 4 form part of these financial statements.

Page 3

 
A & D (SCOTLAND) LIMITED
 
 
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2016

1.ACCOUNTING POLICIES

1.1
Basis of preparation of financial statements

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

1.2
Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

1.3
Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation.  Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office equipment
-
25% straight line


2.TANGIBLE FIXED ASSETS



£


Cost 


At 1 April 2015
2,730

Additions
1,973


At 31 March 2016

4,703



Depreciation


At 1 April 2015
1,606

Charge for the year
1,175


At 31 March 2016

2,781




Net book value


At 31 March 2016
 1,922


At 31 March 2015

 1,124


3.SHARE CAPITAL
        2016
        2015
        £

        £

Allotted, called up and fully paid



100 Ordinary shares shares of £1 each
 100
 100

Page 4