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1 REGISTERED NUMBER: SC (Scotland) Abbreviated Unaudited Accounts for the Year Ended 31 March 2015 for Sandy MacRae Contracting Limited
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3 Sandy MacRae Contracting Limited (Registered number: SC419856) Contents of the Abbreviated Accounts for the Year Ended 31 March 2015 Page Company Information 1 Abbreviated Balance Sheet 2 Notes to the Abbreviated Accounts 3
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5 Sandy MacRae Contracting Limited Company Information for the Year Ended 31 March 2015 DIRECTORS: A T MacRae Mrs L MacRae SECRETARY: REGISTERED OFFICE: Maret Stance Fort Augustus INVERNESS-SHIRE PH32 4BY REGISTERED NUMBER: SC (Scotland) ACCOUNTANTS: Peter Munro & Company Chartered Certified Accountants High Street Kingussie Inverness-shire PH21 1HS
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7 Sandy MacRae Contracting Limited (Registered number: SC419856) Abbreviated Balance Sheet 31 March Notes FIXED ASSETS Tangible assets 2 67,330 77,981 CURRENT ASSETS Stocs 19,594 14,395 Debtors 5,599 3,868 Cash at ban 51,679 7,044 76,872 25,307 CREDITORS Amounts falling due within one year 136, ,196 NET CURRENT LIABILITIES (59,773) (77,889) TOTAL ASSETS LESS CURRENT LIABILITIES 7, CAPITAL AND RESERVES Called up share capital Profit and loss account 7, SHAREHOLDERS' FUNDS 7, The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2015 in accordance with Section 476 of the Companies Act The directors acnowledge their responsibilities for: ensuring that the company eeps accounting records which comply with Sections 386 and (a) 387 of the Companies Act 2006 and 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 (b) 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 4 September 2015 and were signed on its behalf by: A T MacRae - Director
8 The notes form part of these abbreviated accounts Page 2
9 Sandy MacRae Contracting Limited (Registered number: SC419856) Notes to the Abbreviated Accounts for the Year Ended 31 March ACCOUNTING POLICIES 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 April 2008). Turnover Turnover represents net invoiced sales of goods, excluding value added tax. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery Motor vehicles Office equipment - 15% on reducing balance - 25% on reducing balance - 33% on cost Stocs Stocs and wor in progress are valued at the lower of cost and net realisable value, after maing due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. 2. TANGIBLE FIXED ASSETS Total COST At 1 April ,040 Additions 3,088 At 31 March ,128 DEPRECIATION At 1 April ,059 Charge for year 13,739 At 31 March ,798 NET BOOK VALUE At 31 March ,330 At 31 March , CALLED UP SHARE CAPITAL Allotted, issued and fully paid: Number: Class: Nominal value: 2 Ordinary
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