REGISTERED NUMBER: SC233860 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2018

for

A & A Melville Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTOR:

Mrs A Melville

SECRETARY:

A H Melville

REGISTERED OFFICE:

Sunnyside

Inchmore

Kirkhill

Inverness

Inverness-shire

IV5 7PX

REGISTERED NUMBER:

SC233860 (Scotland)

ACCOUNTANTS:

Stewart & Stewart Ltd.

Chartered Accountants

Achorn House

34 Millbank Road

Munlochy

Ross-Shire

IV8 8ND

FIXED ASSETS

Intangible assets

4

6,250

7,500

Tangible assets

5

1,361

348

7,611

7,848

CURRENT ASSETS

Debtors

727

207

Cash at bank and in hand

4,488

10,343

5,215

10,550

CREDITORS

Amounts falling due within one year

7,251

6,903

NET CURRENT (LIABILITIES)/ASSETS

(2,036

)

3,647

TOTAL ASSETS LESS CURRENT LIABILITIES

5,575

11,495

PROVISIONS FOR LIABILITIES

259

66

NET ASSETS

5,316

11,429

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5,216

11,329

SHAREHOLDERS' FUNDS

5,316

11,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2018 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 7 November 2018 and were signed by:

Mrs A Melville - Director

1.	STATUTORY INFORMATION

A & A Melville Limited is a private company, limited by shares , registered in Scotland. The company's

registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of

discounts and Value Added Tax.

Turnover from a contract to provide services is recognised in the period in which the services are provided in

accordance with the stage of completion of the contract. Turnover is recognised when the amount of turnover

can be measured reliably, it is probable that the Company will receive the consideration due under the contract,

the stage of completion of the contract at the end of the reporting period can be measured reliably and when the

costs incurred and the costs to complete the contract can be measured reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

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

Fixtures and fittings

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to

the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

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

sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they

will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2017 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2017

and 31 July 2018

25,000

AMORTISATION

At 1 August 2017

17,500

Amortisation for year

1,250

At 31 July 2018

18,750

NET BOOK VALUE

At 31 July 2018

6,250

At 31 July 2017

7,500

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2017

5,293

Additions

1,100

At 31 July 2018

6,393

DEPRECIATION

At 1 August 2017

4,945

Charge for year

87

At 31 July 2018

5,032

NET BOOK VALUE

At 31 July 2018

1,361

At 31 July 2017

348

The following reproduces the text of the report prepared for the director in respect of the company's annual

unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file

a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary

statements and the Report of the Director are not required to be filed with the Registrar of Companies.

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 & A Melville Limited for the year ended 31 July 2018 which comprise the Abridged Income

Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information

and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of A & A Melville Limited in accordance with the terms of our engagement letter dated 31 August 2005. Our work has been undertaken solely to prepare for your approval the financial statements of A & A Melville Limited and state those matters that we have agreed to state to the director of A & A Melville Limited in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that A & A Melville 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 & A Melville Limited. You consider that A & A Melville Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A & A Melville 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.

Stewart & Stewart Ltd.

Chartered Accountants

Achorn House

34 Millbank Road

Munlochy

Ross-Shire

IV8 8ND

7 November 2018