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REGISTERED NUMBER: SC480377 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 June 2018

for

J Sutherland Solutions Ltd

J Sutherland Solutions Ltd (Registered number: SC480377)






Contents of the Financial Statements
for the Year Ended 30 June 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J Sutherland Solutions Ltd

Company Information
for the Year Ended 30 June 2018







DIRECTOR: J Sutherland





SECRETARY: Mrs J Sutherland





REGISTERED OFFICE: 3 Lingbank Terrace
Peterhead
Aberdeenshire
AB42 2UN





REGISTERED NUMBER: SC480377 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

J Sutherland Solutions Ltd (Registered number: SC480377)

Balance Sheet
30 June 2018

30.6.18 30.6.17
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 370 2,059

CURRENT ASSETS
Work in progress 3,974 4,708
Debtors 5 475 -
Cash at bank 10,592 12,519
15,041 17,227
CREDITORS
Amounts falling due within one year 6 9,929 11,077
NET CURRENT ASSETS 5,112 6,150
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,482

8,209

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 5,472 8,199
SHAREHOLDERS' FUNDS 5,482 8,209

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2018 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 financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 9 November 2018 and were signed by:





J Sutherland - Director


J Sutherland Solutions Ltd (Registered number: SC480377)

Notes to the Financial Statements
for the Year Ended 30 June 2018

1. STATUTORY INFORMATION

J Sutherland Solutions Ltd is a private company, limited by shares , registered in Scotland. The company's
registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK £ sterling.

Turnover
Turnover represents amounts receivable for services provided in the normal course of business, net of discounts
and VAT. Revenue is recognised to the extent that it is probable that economic benefit will flow to the company
and when its value can be measured with a sufficient degree of certainty and reliability. All income is recognised
in the accounting period to which it relates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at
the end of each accounting period.

Work in progress
Work in progress represents work done to the date of the financial statements but not billed as at that date. It is
valued at the lower of cost and net realisable value.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that
it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

Following careful evaluation, the director is of the view that the company does not have any material exposure to
potential future taxation and on this basis no deferred tax provision has been made in the financial statements for
the current year.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable /payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative costs.

J Sutherland Solutions Ltd (Registered number: SC480377)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2018

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2017 - 1 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2017 2,450 941 3,391
Disposals (2,450 ) - (2,450 )
At 30 June 2018 - 941 941
DEPRECIATION
At 1 July 2017 1,072 260 1,332
Charge for year - 311 311
Eliminated on disposal (1,072 ) - (1,072 )
At 30 June 2018 - 571 571
NET BOOK VALUE
At 30 June 2018 - 370 370
At 30 June 2017 1,378 681 2,059

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.18 30.6.17
£    £   
Other debtors 475 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.18 30.6.17
£    £   
Trade creditors 374 -
Taxation and social security 7,147 9,972
Other creditors 2,408 1,105
9,929 11,077

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £14,539 (2017 - £13,124) were paid to the director .

The director operates a current account with the company and as at 30th June 2018 the balance owing to him was
£662 (2017: £12). There are no fixed terms of repayment and no interest is accrued.

8. ULTIMATE CONTROLLING PARTY

The controlling party is J Sutherland.