ELLIOT_HENDERSON_HOLDINGS - Accounts

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elliot Henderson Holdings Limited for the period ended 30 September 2014 set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.org.uk/accountspreparationguidance.

This report is made solely to the Board of Directors of Elliot Henderson Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 20 December 2012. Our work has been undertaken solely to prepare for your approval the financial statements of Elliot Henderson Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Elliot Henderson Holdings Limited, as a body, in this report in accordance with AAF 2/10 as detailed at www.icas.org.uk/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elliot Henderson Holdings Limited and it's Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Elliot Henderson Holdings 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 Elliot Henderson Holdings Limited. You consider that Elliot Henderson Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Elliot Henderson Holdings 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.

Directors' responsibilities:

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Approved by the Board for issue on 30 June 2015

The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

No depreciation is provided on the company's heritable property.  It is the directors' belief that the residual value of these is at least equal to the book value.  Having regard to this, it is considered that the depreciation of any such property as required by the Companies Act 2006 and standard accounting practice would not be material.

Fixed asset investments are stated at cost less provision for diminution in value.

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.  The deferred tax balance has not been discounted.

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006  not to prepare group accounts.

The aggregate amount of capital and reserves and the results of these undertakings for the last relevant financial year were as follows:

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 398 of the Companies Act 2006  not to prepare group accounts.