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REGISTERED NUMBER: SC248282 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AJD CONSULTANCY SERVICES LIMITED

AJD CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC248282)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

AJD CONSULTANCY SERVICES LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: Mr A Dean
Mrs E Dean





SECRETARY: Mrs E Dean





REGISTERED OFFICE: 14 Brimmond Drive
Westhill
Aberdeenshire
AB32 6SZ





REGISTERED NUMBER: SC248282 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

AJD CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC248282)

STATEMENT OF FINANCIAL POSITION
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 15,230 18,530
Investment property 5 715,288 715,288
730,518 733,818

CURRENT ASSETS
Debtors 6 - 159,279
Cash at bank 263,826 175,976
263,826 335,255
CREDITORS
Amounts falling due within one year 7 20,237 3,780
NET CURRENT ASSETS 243,589 331,475
TOTAL ASSETS LESS CURRENT
LIABILITIES

974,107

1,065,293

PROVISIONS FOR LIABILITIES 8 395 1,067
NET ASSETS 973,712 1,064,226

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 972,712 1,063,226
SHAREHOLDERS' FUNDS 973,712 1,064,226

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 applicable to companies subject to the small companies regime.

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

The financial statements were approved by the Board of Directors and authorised for issue on 2 May 2025 and were signed on its behalf by:





Mr A Dean - Director


AJD CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC248282)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

AJD Consultancy Services 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 4% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

The assets' residual values and economic useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Investment property
Investment property is included in the accounts at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Taxation
Taxation for the year 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
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 year 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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

AJD CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC248282)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 15,319 8,606 7,948 31,873
DEPRECIATION
At 1 April 2024 1,057 8,387 3,899 13,343
Charge for year 612 82 2,606 3,300
At 31 March 2025 1,669 8,469 6,505 16,643
NET BOOK VALUE
At 31 March 2025 13,650 137 1,443 15,230
At 31 March 2024 14,262 219 4,049 18,530

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 715,288
NET BOOK VALUE
At 31 March 2025 715,288
At 31 March 2024 715,288

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2019 8,145
Valuation in 2020 (62,801 )
Cost 769,944
715,288

If investment property had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 769,944 769,944

Investment property was valued on an open market basis on 31 March 2025 by the directors .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Directors' current accounts - 159,279

AJD CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC248282)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 386 -
Tax 3,225 3,215
Other creditors 581 565
Directors' current accounts 16,045 -
20,237 3,780

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 395 1,067

Deferred
tax
£   
Balance at 1 April 2024 1,067
Provided during year (672 )
Movement for year
Balance at 31 March 2025 395

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mr A Dean
Balance outstanding at start of year 159,279 243,711
Amounts advanced 633 175,981
Amounts repaid (175,957 ) (260,413 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (16,045 ) 159,279

The loan is interest fee and there are no fixed repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
AJD CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC248282)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AJD Consultancy Services Limited for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of AJD Consultancy Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of AJD Consultancy Services Limited and state those matters that we have agreed to state to the Board of Directors of AJD Consultancy Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that AJD Consultancy Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of AJD Consultancy Services Limited. You consider that AJD Consultancy Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of AJD Consultancy Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


7 May 2025