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AETERNUM FIFE LIMITED

Registered Number
SC653908
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

AETERNUM FIFE LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

Ian Fleming
Mark Kinnell

Registered Address

Unit 4, Lochgelly Business Park
Auchterderran Road
Lochgelly
KY5 9HF

Registered Number

SC653908 (Scotland)
AETERNUM FIFE LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets382,40127,556
82,40127,556
Current assets
Debtors436,91422,780
Cash at bank and on hand7,51441,267
44,42864,047
Creditors amounts falling due within one year5(91,062)(29,264)
Net current assets (liabilities)(46,634)34,783
Total assets less current liabilities35,76762,339
Provisions for liabilities(15,656)(6,160)
Net assets20,11156,179
Capital and reserves
Called up share capital2020
Profit and loss account20,09156,159
Shareholders' funds20,11156,179
The financial statements were approved and authorised for issue by the Board of Directors on 21 July 2025, and are signed on its behalf by:
Ian Fleming
Director
Mark Kinnell
Director

Registered Company No. SC653908
AETERNUM FIFE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
Aeternum Fife 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.
Statement of compliance
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.
Going concern
The financial statements have been prepared on the going concern basis. The directors finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.
Tangible fixed assets and depreciation
Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Straight line (years)
Plant and machinery25
Fixtures and fittings25
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 January 2450,839-50,839
Additions53,26810,89564,163
At 31 December 24104,10710,895115,002
Depreciation and impairment
At 01 January 2423,283-23,283
Charge for year9,0982209,318
At 31 December 2432,38122032,601
Net book value
At 31 December 2471,72610,67582,401
At 31 December 2327,556-27,556
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,776
Other debtors31,42316,037
Prepayments and accrued income5,4914,967
Total36,91422,780
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,6154,161
Taxation and social security-6,862
Other creditors85,69516,741
Accrued liabilities and deferred income1,7521,500
Total91,06229,264