REGISTERED NUMBER: SC360611 (Scotland)

Abbreviated Unaudited Accounts for the Year Ended 30 June 2016

for

A A MacDonald Joinery & Building

Contractor Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

5

DIRECTOR:

A A MacDonald

REGISTERED OFFICE:

Ernisaig

5 Stronaba

Spean Bridge

Inverness-shire

PH34 4DX

REGISTERED NUMBER:

SC360611 (Scotland)

ACCOUNTANTS:

Stewart & Stewart Ltd

Chartered Accountants

Achorn House

34 Millbank Road

Munlochy

Ross-Shire

IV8 8ND

FIXED ASSETS

Tangible assets

2

140,174

90,236

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

74,596

78,734

Cash at bank

62,478

128,640

138,074

208,374

CREDITORS

Amounts falling due within one year

27,933

82,072

NET CURRENT ASSETS

110,141

126,302

TOTAL ASSETS LESS CURRENT LIABILITIES

250,315

216,538

PROVISIONS FOR LIABILITIES

28,035

13,594

NET ASSETS

222,280

202,944

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

222,180

202,844

SHAREHOLDERS' FUNDS

222,280

202,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 director on 31 August 2016 and were signed by:

A A MacDonald - Director

1.	ACCOUNTING POLICIES

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 net invoiced sales of goods, excluding value added tax, except in respect of service

contracts where turnover is recognised when the company obtains the right to consideration.

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

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

Deferred tax

Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment

of certain items for taxation and accounting purposes. Deferred taxation is calculated at the rates of tax that are

expected to apply in the periods when the timing differences will reverse and has not been discounted.

Hire purchase and leasing commitments

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

period of the lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 July 2015

210,787

Additions

147,984

Disposals

(64,380

)

At 30 June 2016

294,391

DEPRECIATION

At 1 July 2015

120,551

Charge for year

46,725

Eliminated on disposal

(13,059

)

At 30 June 2016

154,217

NET BOOK VALUE

At 30 June 2016

140,174

At 30 June 2015

90,236

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.16

30.6.15

value:

£

£

100

Ordinary

£1

100

100

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

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to four)

have been prepared.

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 MacDonald Joinery & Building Contractor Limited for the year ended 30 June 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 us.

As a practising 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.org.uk/accountspreparationguidance.

This report is made solely to the director of A A MacDonald Joinery & Building Contractor Limited in accordance with the terms of our engagement letter dated 11 June 2009. Our work has been undertaken solely to prepare for your approval the financial statements of A A MacDonald Joinery & Building Contractor Limited and state those matters that we have agreed to state to the director of A A MacDonald Joinery & Building Contractor Limited in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.org.uk/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 MacDonald Joinery & Building Contractor 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 MacDonald Joinery & Building Contractor Limited. You consider that A A MacDonald Joinery & Building Contractor 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 MacDonald Joinery & Building Contractor 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

31 August 2016