IRIS Accounts Production v25.1.0.734 SC390447 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3904472023-12-31SC3904472024-12-31SC3904472024-01-012024-12-31SC3904472022-12-31SC3904472023-01-012023-12-31SC3904472023-12-31SC390447ns15:Scotland2024-01-012024-12-31SC390447ns14:PoundSterling2024-01-012024-12-31SC390447ns10:Director12024-01-012024-12-31SC390447ns10:PrivateLimitedCompanyLtd2024-01-012024-12-31SC390447ns10:SmallEntities2024-01-012024-12-31SC390447ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-31SC390447ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-31SC390447ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-31SC390447ns10:FullAccounts2024-01-012024-12-31SC390447ns10:Director22024-01-012024-12-31SC390447ns10:RegisteredOffice2024-01-012024-12-31SC390447ns5:CurrentFinancialInstruments2024-12-31SC390447ns5:CurrentFinancialInstruments2023-12-31SC390447ns5:ShareCapital2024-12-31SC390447ns5:ShareCapital2023-12-31SC390447ns5:RetainedEarningsAccumulatedLosses2024-12-31SC390447ns5:RetainedEarningsAccumulatedLosses2023-12-31SC390447ns5:FurnitureFittings2024-01-012024-12-31SC390447ns5:ComputerEquipment2024-01-012024-12-31SC390447ns5:FurnitureFittings2023-12-31SC390447ns5:ComputerEquipment2023-12-31SC390447ns5:FurnitureFittings2024-12-31SC390447ns5:ComputerEquipment2024-12-31SC390447ns5:FurnitureFittings2023-12-31SC390447ns5:ComputerEquipment2023-12-31SC390447ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-31SC390447ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31SC3904471ns10:Director12023-12-31SC3904471ns10:Director12022-12-31SC3904471ns10:Director12024-01-012024-12-31SC3904471ns10:Director12023-01-012023-12-31SC3904471ns10:Director12024-12-31SC3904471ns10:Director12023-12-31SC390447ns10:Director222023-12-31SC390447ns10:Director222022-12-31SC390447ns10:Director222024-01-012024-12-31SC390447ns10:Director222023-01-012023-12-31SC390447ns10:Director222024-12-31SC390447ns10:Director222023-12-31
REGISTERED NUMBER: SC390447 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Aberdeen Environmental Management Ltd

Aberdeen Environmental Management Ltd (Registered number: SC390447)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aberdeen Environmental Management Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Dr A R Foster
Mrs N Foster





REGISTERED OFFICE: 12 Hammersmith Road
Aberdeen
AB10 6NB





REGISTERED NUMBER: SC390447 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Aberdeen Environmental Management Ltd (Registered number: SC390447)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,085 4,575

CURRENT ASSETS
Debtors 5 20,146 12,263
Cash at bank 89,409 36,699
109,555 48,962
CREDITORS
Amounts falling due within one year 6 20,521 8,577
NET CURRENT ASSETS 89,034 40,385
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,119

44,960

PROVISIONS FOR LIABILITIES 796 -
NET ASSETS 90,323 44,960

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 90,321 44,958
90,323 44,960

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

Aberdeen Environmental Management Ltd (Registered number: SC390447)

Balance Sheet - continued
31 December 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:





Dr A R Foster - Director


Aberdeen Environmental Management Ltd (Registered number: SC390447)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Aberdeen Environmental Management 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 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Aberdeen Environmental Management Ltd (Registered number: SC390447)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2024 1,031 13,650 14,681
Disposals - (4,106 ) (4,106 )
At 31 December 2024 1,031 9,544 10,575
DEPRECIATION
At 1 January 2024 678 9,428 10,106
Charge for year 70 2,420 2,490
Eliminated on disposal - (4,106 ) (4,106 )
At 31 December 2024 748 7,742 8,490
NET BOOK VALUE
At 31 December 2024 283 1,802 2,085
At 31 December 2023 353 4,222 4,575

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 4,158 -
Other debtors 15,988 12,263
20,146 12,263

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Taxation and social security 17,132 5,617
Other creditors 3,389 2,960
20,521 8,577

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£    £   
Dr A R Foster
Balance outstanding at start of year (702 ) (660 )
Amounts advanced 684 138
Amounts repaid (864 ) (180 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (882 ) (702 )

Aberdeen Environmental Management Ltd (Registered number: SC390447)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs N Foster
Balance outstanding at start of year (220 ) (40 )
Amounts repaid (180 ) (180 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (400 ) (220 )

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Dr A Foster & Mrs N Foster by virtue of each owing 50% of the issued share capital.