Protect Wild Scotland Ltd - Abbreviated accounts 16.3

REGISTERED NUMBER: SC454505 (Scotland)

Abbreviated Unaudited Accounts for the Year Ended 31 July 2016

for

Protect Wild Scotland Ltd

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

4

DIRECTORS:

Mrs J P M Scobie

Miss K M M Scobie

REGISTERED OFFICE:

Rhidorroch

Argyle Street

Ullapool

Ross- Shire

IV26 2UB

REGISTERED NUMBER:

SC454505 (Scotland)

ACCOUNTANTS:

Stewart & Stewart Ltd

Chartered Accountants

Achorn House

34 Millbank Road

Munlochy

Ross-Shire

IV8 8ND

CURRENT ASSETS

Debtors

877

1,407

Cash at bank

11

2,706

888

4,113

CREDITORS

Amounts falling due within one year

473

1,887

NET CURRENT ASSETS

415

2,226

TOTAL ASSETS LESS CURRENT LIABILITIES

415

2,226

RESERVES

Income and expenditure account

415

2,226

415

2,226

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 surplus or deficit 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 Board of Directors on 8 October 2016 and were signed on its behalf by:

Mrs J P M Scobie - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The company is limited by guarantee and does not have a share capital. Each member's guarantee is limited to

£1.

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 donations received and membership subscriptions paid.

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.

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

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

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 Protect Wild Scotland Ltd for the year ended 31 July 2016 which comprise the Income and

Expenditure 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 Board of Directors of Protect Wild Scotland Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Protect Wild Scotland Ltd and state those matters that we have agreed to state to the Board of Directors of Protect Wild Scotland Ltd, as a body, 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 Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Protect Wild Scotland Ltd 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 loss of Protect Wild Scotland Ltd. You consider that Protect Wild Scotland Ltd 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 Protect Wild Scotland Ltd. 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

8 October 2016