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REGISTERED NUMBER: SC144259 (Scotland)















Abbreviated Accounts for the Year Ended 30 April 2016

for

John O'Groats Ferries Limited

John O'Groats Ferries Limited (Registered number: SC144259)






Contents of the Abbreviated Accounts
for the Year Ended 30 April 2016




Page

Company Information 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 4

John O'Groats Ferries Limited

Company Information
for the Year Ended 30 April 2016







DIRECTOR: Mrs S Thomas



SECRETARY: Mr F Fermor



REGISTERED OFFICE: Ferry Office
John O'Groats
Caithness
KW1 4YR



REGISTERED NUMBER: SC144259 (Scotland)



SOLICITORS: Young, Robertson & Co
29 Traill Street
Thurso
Caithness
KW14 8EG

John O'Groats Ferries Limited (Registered number: SC144259)

Abbreviated Balance Sheet
30 April 2016

2016 2015
Notes £    £   
FIXED ASSETS
Tangible assets 2 117,905 125,206

CURRENT ASSETS
Debtors 6,272 12,877
Cash at bank and in hand 248,992 177,928
255,264 190,805
CREDITORS
Amounts falling due within one year (39,164 ) (51,567 )
NET CURRENT ASSETS 216,100 139,238
TOTAL ASSETS LESS CURRENT
LIABILITIES

334,005

264,444

PROVISIONS FOR LIABILITIES (4,324 ) -
NET ASSETS 329,681 264,444

CAPITAL AND RESERVES
Called up share capital 3 2 2
Profit and loss account 329,679 264,442
SHAREHOLDERS' FUNDS 329,681 264,444

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

John O'Groats Ferries Limited (Registered number: SC144259)

Abbreviated Balance Sheet - continued
30 April 2016


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 17 January 2017 and were signed by:





Mrs S Thomas - Director


John O'Groats Ferries Limited (Registered number: SC144259)

Notes to the Abbreviated Accounts
for the Year Ended 30 April 2016

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 January 2015).

TURNOVER
Turnover represents amounts derived from the operation of a passenger ferry service from John O'Groats together with the
provision of tours on the Orkney islands.

FIXED ASSETS AND DEPRECIATION
All fixed assets are initially recorded at cost. Depreciation is provided on all tangible assets at rates calculated to write off
the cost or valuation, less estimated residual value of each asset, evenly over its expected useful life as follows:

Land and buildings 4% reducing balance
Plant and machinery 10% reducing balance
Caravans 10% reducing balance
Motor vehicles 10% reducing balance

DEFERRED TAX
Deferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets
and liabilities and their carrying amount in the balance sheet. It is provided using the tax rates that are expected to apply in
the period when the asset or liability is settled, based on the tax rates that have been enacted or substantively enacted at the
balance sheet date.

Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be available against which
temporary differences can be utilised.

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 May 2015
and 30 April 2016 529,713
DEPRECIATION
At 1 May 2015 404,507
Charge for year 7,301
At 30 April 2016 411,808
NET BOOK VALUE
At 30 April 2016 117,905
At 30 April 2015 125,206

John O'Groats Ferries Limited (Registered number: SC144259)

Notes to the Abbreviated Accounts - continued
for the Year Ended 30 April 2016

3. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2016 2015
value: £    £   
2 Ordinary £1 2 2