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REGISTERED NUMBER: SC240265 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2016

FOR

SAS ENVIRONMENTAL SERVICES LTD

SAS ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: SC240265)






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


SAS ENVIRONMENTAL SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2016







DIRECTORS: J W F Harrison
M Zwinderman





SECRETARY: J W F Harrison





REGISTERED OFFICE: 9 Caputhall Road
Deans Industrial Estate
Deans
Livingston
EH54 8AS





REGISTERED NUMBER: SC240265 (Scotland)





ACCOUNTANTS: Henderson Loggie
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

SAS ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: SC240265)

BALANCE SHEET
31 DECEMBER 2016

2016 2015
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 18,078 -
Tangible assets 5 2,512 -
20,590 -

CURRENT ASSETS
Stocks 6 12,501 21,498
Debtors 7 4,483 1,769
Cash at bank 30,902 10,292
47,886 33,559
CREDITORS
Amounts falling due within one year 8 56,084 17,805
NET CURRENT (LIABILITIES)/ASSETS (8,198 ) 15,754
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,392

15,754

CAPITAL AND RESERVES
Called up share capital 9 9 9
Retained earnings 10 12,383 15,745
SHAREHOLDERS' FUNDS 12,392 15,754

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.

SAS ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: SC240265)

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 29 September 2017 and were signed on its behalf
by:





M Zwinderman - Director


SAS ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: SC240265)

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

1. STATUTORY INFORMATION

SAS Environmental Services 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.

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

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.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on a straight line basis

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 .

SAS ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: SC240265)

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

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
Additions 22,597
At 31 December 2016 22,597
AMORTISATION
Amortisation for year 4,519
At 31 December 2016 4,519
NET BOOK VALUE
At 31 December 2016 18,078

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2016 1,884
Additions 3,750
At 31 December 2016 5,634
DEPRECIATION
At 1 January 2016 1,884
Charge for year 1,238
At 31 December 2016 3,122
NET BOOK VALUE
At 31 December 2016 2,512
At 31 December 2015 -

6. STOCKS
2016 2015
£    £   
Stocks 12,501 21,498

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2016 2015
£    £   
Trade debtors 4,483 129
Associated Company Loan - 1,640
4,483 1,769

SAS ENVIRONMENTAL SERVICES LTD (REGISTERED NUMBER: SC240265)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2016 2015
£    £   
Trade creditors 12,878 6,994
Tax 19,266 4,534
Social security and other taxes 16,441 2,363
Directors' current accounts 14 589
Accrued expenses 7,485 3,325
56,084 17,805

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2016 2015
value: £    £   
940 Ordinary £0.01 9 9

10. RESERVES
Retained
earnings
£   

At 1 January 2016 15,745
Profit for the year 61,308
Dividends (64,670 )
At 31 December 2016 12,383

11. FIRST YEAR ADOPTION

The financial statements of SAS Environmental Services Limited for the year ended 31 December 2016 are the
first financial statements prepared in accordance with FRS 102, The Financial Reporting Standard applicable in
the UK and Republic of Ireland. The date of transition to FRS 102 was 1 January 2016. The reported financial
position and financial performance for the previous period have not required any adjustments by the transition to
FRS 102.