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REGISTERED NUMBER: SC586030 (Scotland)















Unaudited Financial Statements

For The Period 18 January 2018 to 30 June 2018

for

Invercalder Limited

Invercalder Limited (Registered number: SC586030)






Contents of the Financial Statements
For The Period 18 January 2018 to 30 June 2018




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


Invercalder Limited

Company Information
For The Period 18 January 2018 to 30 June 2018







DIRECTOR: K R Culligan





REGISTERED OFFICE: 2 Hurlawcrook Road
East Kilbride
Glasgow
G75 0AP





REGISTERED NUMBER: SC586030 (Scotland)





ACCOUNTANTS: Robb Ferguson
Chartered Accountants
Regent Court
70 West Regent Street
Glasgow
G2 2QZ

Invercalder Limited (Registered number: SC586030)

Abridged Statement of Financial Position
30 June 2018

Notes £    £   
FIXED ASSETS
Investments 3 138,856

CREDITORS
Amounts falling due within one year 58,851
NET CURRENT LIABILITIES (58,851 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

80,005

CREDITORS
Amounts falling due after more than one
year

72,324
NET ASSETS 7,681

CAPITAL AND RESERVES
Called up share capital 14,336
Retained earnings (6,655 )
7,681

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

Invercalder Limited (Registered number: SC586030)

Abridged Statement of Financial Position - continued
30 June 2018


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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the period ended 30 June 2018 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director on 12 November 2018 and were signed by:





K R Culligan - Director


Invercalder Limited (Registered number: SC586030)

Notes to the Financial Statements
For The Period 18 January 2018 to 30 June 2018

1. STATUTORY INFORMATION

Invercalder Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible
preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit
or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes
recognised in profit or loss.

Taxation
Taxation for the period comprises current and deferred 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 or deferred 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 statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the
timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
Additions 138,856
At 30 June 2018 138,856
NET BOOK VALUE
At 30 June 2018 138,856