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2015-12-31 SC277291 frs-core:Non-currentFinancialInstruments 5 2015-12-31 SC277291 6 2015-01-01 2015-12-31 SC277291 frs-core:CurrentFinancialInstruments 6 2015-12-31 SC277291 frs-core:Non-currentFinancialInstruments 6 2015-12-31 SC277291 7 2015-01-01 2015-12-31 SC277291 frs-core:CurrentFinancialInstruments 7 2015-12-31 SC277291 frs-core:Non-currentFinancialInstruments 7 2015-12-31 SC277291 8 2015-01-01 2015-12-31 SC277291 frs-core:CurrentFinancialInstruments 8 2015-12-31 SC277291 frs-core:Non-currentFinancialInstruments 8 2015-12-31 SC277291 9 2015-01-01 2015-12-31 SC277291 frs-core:CurrentFinancialInstruments 9 2015-12-31 SC277291 frs-core:Non-currentFinancialInstruments 9 2015-12-31 SC277291 dpl-frs:Item1 2015-01-01 2015-12-31 SC277291 dpl-frs:Item1 2014-12-31 SC277291 dpl-frs:Item1 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item1 2015-01-01 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item1 2014-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item1 2015-12-31 SC277291 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dpl-frs:Item4 2015-01-01 2015-12-31 SC277291 dpl-frs:Item4 2014-12-31 SC277291 dpl-frs:Item4 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item4 2015-01-01 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item4 2014-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item4 2015-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item4 2015-01-01 2015-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2015-01-01 2015-12-31 SC277291 dpl-frs:Item5 2015-01-01 2015-12-31 SC277291 dpl-frs:Item5 2014-12-31 SC277291 dpl-frs:Item5 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item5 2015-01-01 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item5 2014-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item5 2015-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item5 2015-01-01 2015-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2015-01-01 2015-12-31 SC277291 dpl-frs:Item6 2015-01-01 2015-12-31 SC277291 dpl-frs:Item6 2014-12-31 SC277291 dpl-frs:Item6 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item6 2015-01-01 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item6 2014-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item6 2015-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item6 2015-01-01 2015-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2015-01-01 2015-12-31 SC277291 dpl-frs:Item7 2015-01-01 2015-12-31 SC277291 dpl-frs:Item7 2014-12-31 SC277291 dpl-frs:Item7 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item7 2015-01-01 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item7 2014-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item7 2015-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item7 2015-01-01 2015-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2015-01-01 2015-12-31 SC277291 dpl-frs:Item8 2015-01-01 2015-12-31 SC277291 dpl-frs:Item8 2014-12-31 SC277291 dpl-frs:Item8 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item8 2015-01-01 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item8 2014-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item8 2015-12-31 SC277291 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SC277291 dpl-frs:Item11 2015-01-01 2015-12-31 SC277291 dpl-frs:Item11 2014-12-31 SC277291 dpl-frs:Item11 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item11 2015-01-01 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item11 2014-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item11 2015-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item11 2015-01-01 2015-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2015-01-01 2015-12-31 SC277291 dpl-frs:Item12 2015-01-01 2015-12-31 SC277291 dpl-frs:Item12 2014-12-31 SC277291 dpl-frs:Item12 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item12 2015-01-01 2015-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item12 2014-12-31 SC277291 dpl-frs:CostSales dpl-frs:Item12 2015-12-31 SC277291 dpl-frs:DistributionCosts dpl-frs:Item12 2015-01-01 2015-12-31 SC277291 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2015-01-01 2015-12-31 SC277291 1 2015-01-01 2015-12-31 SC277291 frs-countries:Scotland 2015-01-01 2015-12-31
ABJ Ecosse Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2016
Calculus Accountants (Scotland) Ltd

10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—8
Balance Sheet
Registered number: SC277291
2016 2015
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 7 171,509 130,693
171,509 130,693
CURRENT ASSETS
Stocks 8 3,495 1,820
Debtors 9 19,206 22,132
Cash at bank and in hand 50,180 58,218
72,881 82,170
Creditors: Amounts Falling Due Within One Year 10 (107,630 ) (110,044 )
NET CURRENT ASSETS (LIABILITIES) (34,749 ) (27,874 )
TOTAL ASSETS LESS CURRENT LIABILITIES 136,760 102,819
Creditors: Amounts Falling Due After More Than One Year 11 (92,371 ) (65,994 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 13 (34,302 ) (26,138 )
NET ASSETS 10,087 10,687
CAPITAL AND RESERVES
Called up share capital 14 2 2
Profit and loss account 10,086 10,686
SHAREHOLDERS' FUNDS 10,088 10,688
Page 1
For the year ending 31 December 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Alexander Paul
13/05/2017

The notes on pages 4 to 8 form part of these financial statements.
Page 2
Statement of Changes in Equity
Share Capital Profit & Loss Account Total
£ £ £
As at 1 January 2015 2 23,070 23,072
Profit for the year and total comprehensive income - 30,816 30,816
Dividends paid - (43,200) (43,200)
As at 31 December 2015 and 1 January 2016 2 10,686 10,688
Profit for the year and total comprehensive income - 19,400 19,400
Dividends paid - (20,000) (20,000)
As at 31 December 2016 2 10,086 10,088
Page 3
Notes to the Unaudited Accounts
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2. Turnover
Turnover represents net invoiced sales of haulage services, net of Value Added Tax.
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 the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets and are depreciated over their useful lives. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
1.5. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value.
1.6. Deferred Taxation
The charge for taxation 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 timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
1.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2016 2015
£ £
Wages and salaries 75,086 67,555
Social security costs 342 298
Other pension costs 216 -
75,644 67,853
Page 4
4. Average number of employees
Average number of employees during the year, including directors, during the year was as follows:
2016 2015
Office and administration 2 2
Sales, marketing and distribution 3 2
5 4
5. Interest Payable
2016 2015
£ £
Bank loans and overdrafts 100 130
Finance charges payable under finance leases and hire purchase contracts 12,974 7,850
Other finance charges 72 116
13,146 8,096
7. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2016 1,207 243,045 2,776 247,028
Additions 2,450 101,486 - 103,936
Disposals - (11,850 ) - (11,850 )
As at 31 December 2016 3,657 332,681 2,776 339,114
Depreciation
As at 1 January 2016 330 114,149 1,856 116,335
Provided during the period 576 54,032 138 54,746
Disposals - (3,476 ) - (3,476 )
As at 31 December 2016 906 164,705 1,994 167,605
Net Book Value
As at 31 December 2016 2,751 167,976 782 171,509
As at 1 January 2016 877 128,896 920 130,693
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
Page 5
2016 2015
£ £
Motor Vehicles 156,521 113,623
156,521 113,623
8. Stocks
2016 2015
£ £
Work in progress 3,495 1,820
3,495 1,820
9. Debtors
2016 2015
£ £
Due within one year
Trade debtors 19,206 22,062
Prepayments and accrued income - 70
19,206 22,132
10. Creditors: Amounts Falling Due Within One Year
2016 2015
£ £
Net obligations under finance lease and hire purchase contracts 43,193 38,086
Trade creditors 14,128 9,354
Corporation tax (1 ) 2,684
PAYE and NI 1,142 794
VAT 21,295 24,010
Company credit card 2,544 1,475
Accrued charges 3,226 2,866
Directors' loan accounts 22,103 30,775
107,630 110,044
The directors loan account has no fixed terms of repayment and no interest is chargeable on any balances arising at any given time.
11. Creditors: Amounts Falling Due After More Than One Year
2016 2015
£ £
Net obligations under finance lease and hire purchase contracts 92,371 65,994
Page 6
Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2016 2015
£ £
Net obligations under finance lease and hire purchase contracts 92,372 65,994
12. Obligations Under Finance Leases and Hire Purchase
2016 2015
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 43,193 38,086
Between one and five years 92,371 65,994
135,564 104,080
135,564 104,080
13. Deferred Taxation
2016 2015
£ £
As at 1 January 2016 26,138 22,467
Deferred taxation 8,163 3,671
Deferred tax 34,302 26,138
The provision for deferred taxation is made up of accelerated capital allowances.
14. Share Capital
Value Number 2016 2015
Allotted, called up and fully paid £ £ £
Ordinary shares 1.000 2 2 2
15. Dividends
2016 2015
£ £
On equity shares:
Final dividend paid 20,000 43,200
20,000 43,200
Page 7
16. Related Party Transactions
There is no ultimate controlling party in the company.
17. General Information
ABJ Ecosse Ltd Registered number SC277291 is a limited by shares company incorporated in Scotland. The Registered Office is 37 Coathill Crescent, Coatbridge, ML5 4DU.
Page 8