A & N Cruickshank Ltd

Contents
	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: SC265074

		2017		2016 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	7		1,381		1,482

			1,381		1,482
CURRENT ASSETS
Debtors	8	295		50
Cash at bank and in hand		4,306		2,032

		4,601		2,082
Creditors: Amounts Falling Due Within One Year	9	(7,996 )		(5,579 )

NET CURRENT ASSETS (LIABILITIES)			(3,395 )		(3,497 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,014 )		(2,015 )

NET ASSETS			(2,014 )		(2,015 )

CAPITAL AND RESERVES
Called up share capital	11		2		2
Profit and loss account			(2,016 )		(2,017)

SHAREHOLDERS' FUNDS			(2,014)		(2,015)

Page 1

Balance Sheet (continued)

As at 31 March 2017

For the year ending 31 March 2017 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 Andrew Cruickshank

29/09/2017

	Share Capital	Profit & Loss Account	Total
	£	£	£
As at 1 April 2015	2	184	186
Loss for the year and total comprehensive income	-	(2,201 )	(2,201)

As at 31 March 2016 and 1 April 2016	2	(2,017 )	(2,015)


Prior year adjustment	-	185	185

As at 1 April 2016 as restated	2	(2,017)	(2,015)
(2,017)

Profit for the year and total comprehensive income	-	2,086	2,086

Dividends paid	-	(2,085)	(2,085)

As at 31 March 2017	2	(2,016 )	(2,014)

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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

1.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net 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 the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% Reducing Balance

1.4. 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.

1.5. 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:

	2017	2016 as restated
	£	£
Wages and salaries	16,704	16,704
Other pension costs	1,440	2,440

	18,144	19,144

4. Average number of employees

Average number of employees, including directors, during the year was as follows:

	2017	2016
Office and administration	2	-

	2	-

Page 4

A & N Cruickshank Ltd

Notes to the Unaudited Accounts (continued)

For The Year Ended 31 March 2017

5. Interest Payable

	2017	2016 as restated
	£	£
Bank loans and overdrafts	5	81

	5	81

7. Tangible Assets


	Plant & Machinery
	£
Cost
As at 1 April 2016	9,359
Additions	244

As at 31 March 2017	9,603

Depreciation
As at 1 April 2016	7,877
Provided during the period	345

As at 31 March 2017	8,222

Net Book Value
As at 31 March 2017	1,381

As at 1 April 2016	1,482

8. Debtors

	2017	2016 as restated
	£	£
Due within one year
Trade debtors	295	50

	295	50

9. Creditors: Amounts Falling Due Within One Year

	2017	2016 as restated
	£	£
Accruals and deferred income	792	792
Directors' loan accounts	7,204	4,787

	7,996	5,579

Page 5

A & N Cruickshank Ltd

Notes to the Unaudited Accounts (continued)

For The Year Ended 31 March 2017

10. Deferred Taxation

	2017	2016 as restated
	£	£
Deferred taxation	-	66


Deferred tax	-	-

The provision for deferred taxation is made up of accelerated capital allowances

11. Share Capital

	Value	Number	2017	2016 as restated
Allotted, called up and fully paid	£		£	£
Ordinary shares	1.000	2	2	2

12. Transactions With and Loans to Directors

Dividends paid to directors

13. Dividends

	2017	2016 as restated
	£	£
On equity shares:
Interim dividend paid	2,085	-

	2,085	-

14. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

15. General Information

A & N Cruickshank Ltd Registered number SC265074 is a limited by shares company incorporated in Scotland. The Registered Office is 1/1 64 Lauderdale Gardens, Glasgow, G12 9QW.