MacDonald Fraser Ltd - Limited company - abbreviated - 11.6

REGISTERED NUMBER: SC458509 (Scotland)

Abbreviated Unaudited Accounts

for the Period

6 September 2013 to 30 September 2014

for

MacDonald Fraser Ltd

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

Mr J R Fraser

REGISTERED OFFICE:

First Floor

31 Palmerston Place

Edinburgh

EH12 5AP

REGISTERED NUMBER:

SC458509 (Scotland)

ACCOUNTANTS:

SJD Accountancy Scotland

First Floor

31 Palmerston Place

Edinburgh

EH12 5AP

CURRENT ASSETS

Debtors

24,480

Cash at bank

9,543

34,023

CREDITORS

Amounts falling due within one year

22,313

NET CURRENT ASSETS

11,710

TOTAL ASSETS LESS CURRENT LIABILITIES

11,710

CAPITAL AND RESERVES

Called up share capital

2

10

Profit and loss account

11,700

SHAREHOLDERS' FUNDS

11,710

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2014.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2014 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director on 30 March 2015 and were signed by:

Mr J R Fraser - Director

1.	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 services, excluding value added tax.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date.

2.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

10

Ordinary

£1

10

3.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES