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REGISTERED NUMBER: SC261262 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016

FOR

A & A WEST LTD.

A & A WEST LTD. (REGISTERED NUMBER: SC261262)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2016




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & A WEST LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2016







DIRECTORS: A J West
Mrs A West





SECRETARY: Mrs A West





REGISTERED OFFICE: 11 Greenbank Gardens
Fraserburgh
Aberdeenshire
AB43 7GE





REGISTERED NUMBER: SC261262 (Scotland)

A & A WEST LTD. (REGISTERED NUMBER: SC261262)

BALANCE SHEET
31 DECEMBER 2016

2016 2015
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,505 8,130

CURRENT ASSETS
Debtors 5 279 557
Cash at bank 248,739 218,787
249,018 219,344
CREDITORS
Amounts falling due within one year 6 29,387 25,616
NET CURRENT ASSETS 219,631 193,728
TOTAL ASSETS LESS CURRENT
LIABILITIES

226,136

201,858

PROVISIONS FOR LIABILITIES 7 1,292 1,615
NET ASSETS 224,844 200,243

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 224,842 200,241
SHAREHOLDERS' FUNDS 224,844 200,243

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

A & A WEST LTD. (REGISTERED NUMBER: SC261262)

BALANCE SHEET - continued
31 DECEMBER 2016


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.

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

The financial statements were approved by the Board of Directors on 25 September 2017 and were signed on its behalf
by:




A J West - Director



Mrs A West - Director


A & A WEST LTD. (REGISTERED NUMBER: SC261262)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2016

1. STATUTORY INFORMATION

A & A West Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these
financial statements are rounded to the nearest pound.

These financial statements for the year ended 31 December 2016 are the first financial statements of A & A West
Ltd prepared in accordance with Section 1A "Small Entities" of Financial Reporting Standard 102, the financial
reporting standard applicable in the UK and Republic of Ireland. The date of transition to FRS102 was 1 January
2015. The reported financial position and financial performance for the previous period are not affected by the
transition to FRS102.

Going Concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company
has adequate resources to continue in operational existence for the foreseeable future. Thus the directors
continue to adopt the going concern basis of accounting in preparing the financial statements.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in which the estimate is revised where the revision affects only that period, or in the
period of the revision and future periods where the revision affects both current and future periods.

The directors consider that there are no estimates and underlying assumptions which have a significant risk of
causing a material adjustment to the carrying amount of the assets and liabilities.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.

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 - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% 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 that have been enacted or
substantively enacted by the balance sheet date.

A & A WEST LTD. (REGISTERED NUMBER: SC261262)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2016

2. ACCOUNTING POLICIES - continued

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.

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held in call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2015 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2016
and 31 December 2016 23,539
DEPRECIATION
At 1 January 2016 15,409
Charge for year 1,625
At 31 December 2016 17,034
NET BOOK VALUE
At 31 December 2016 6,505
At 31 December 2015 8,130

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2016 2015
£    £   
Other debtors 279 557

A & A WEST LTD. (REGISTERED NUMBER: SC261262)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2016

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2016 2015
£    £   
Trade creditors 25 -
Taxation and social security 20,464 18,309
Other creditors 8,898 7,307
29,387 25,616

7. PROVISIONS FOR LIABILITIES
2016 2015
£    £   
Deferred tax 1,292 1,615

Deferred
tax
£   
Balance at 1 January 2016 1,615
Credit to Income Statement during year (323 )
Balance at 31 December 2016 1,292

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2016 2015
value: £    £   
2 Ordinary £1 2 2

9. RELATED PARTY DISCLOSURES

Included within Other creditors is amounts due to the company directors of £7,722 (2015 - £6,172). This loan is
non interest bearing and has no fixed terms of repayment.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr & Mrs West.