Contents of the Financial Statements

for the Period Ended 30 April 2017

Company Information

for the Period Ended 30 April 2017

Directors' Report Period Ended 30 April 2017

The directors present their report with the financial statements of the company for the period ended 30 April 2017

Directors

The directors shown below have held office during the whole of the period from 01 May 2016 to 30 April 2017
Ruairidh William MacLeod

Secretary
Hamish M MacLeod

Balance sheet

As at 30 April 2017

The notes form part of these financial statements

Balance sheet continued

As at 30 April 2017

For the year ending 30 April 2017 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 April 2017

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  The turnover shown in the profit and loss account represents revenue earned during the year, exclusive of VAT.
  

  Tangible fixed assets depreciation policy

  Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:
  
  Office equipment and furniture: 25% per annum on a reducing balance basis
  

  Other accounting policies

  Work in progress is stated at the lower of cost or net realisable value

Notes to the Financial Statements

for the Period Ended 30 April 2017

2. Dividends

Notes to the Financial Statements

for the Period Ended 30 April 2017

3. Tangible Assets