Access Platforms (Aberdeen) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC286693 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

ACCESS PLATFORMS (ABERDEEN) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Stephen

R S Petrie

R M Petrie

REGISTERED OFFICE:

5 Carden Place

Aberdeen

AB10 1UT

REGISTERED NUMBER:

SC286693 (Scotland)

FIXED ASSETS

Intangible assets

4

74,000

40,000

Tangible assets

5

2,837,505

3,228,237

2,911,505

3,268,237

CURRENT ASSETS

Stocks

101,210

106,579

Debtors

6

677,679

656,976

Cash at bank and in hand

3,167

62,101

782,056

825,656

CREDITORS

Amounts falling due within one year

7

1,953,271

1,827,461

NET CURRENT LIABILITIES

(1,171,215

)

(1,001,805

)

TOTAL ASSETS LESS CURRENT

LIABILITIES

1,740,290

2,266,432

CREDITORS

Amounts falling due after more than one year

8

(905,342

)

(1,508,477

)

PROVISIONS FOR LIABILITIES

(212,944

)

(160,328

)

NET ASSETS

622,004

597,627

CAPITAL AND RESERVES

Called up share capital

1,176

Capital redemption reserve

100,000

Retained earnings

520,828

496,451

622,004

597,627

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

These financial statements have been prepared in accordance with and delivered in accordance with the special provisions applicable to small 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 3 October 2025 and were signed on its behalf by:

M Stephen - Director

1.	STATUTORY INFORMATION

Access Platforms (Aberdeen) 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 18 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

40,000

Additions

42,000

At 30 June 2025

82,000

AMORTISATION

Charge for year

8,000

At 30 June 2025

8,000

NET BOOK VALUE

At 30 June 2025

74,000

At 30 June 2024

40,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 July 2024

5,503,767

14,400

715,080

6,233,247

Additions

-

104,870

Disposals

(121,100

)

-

(63,930

)

(185,030

)

At 30 June 2025

5,382,667

14,400

756,020

6,153,087

DEPRECIATION

At 1 July 2024

2,582,192

14,400

408,418

3,005,010

Charge for year

324,157

-

134,880

459,037

Eliminated on disposal

(92,846

)

-

(55,619

)

(148,465

)

At 30 June 2025

2,813,503

14,400

487,679

3,315,582

NET BOOK VALUE

At 30 June 2025

2,569,164

-

268,341

2,837,505

At 30 June 2024

2,921,575

-

306,662

3,228,237

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

444,398

451,979

Other debtors

233,281

204,997

677,679

656,976

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

437,456

440,791

Hire purchase contracts

728,001

737,232

Trade creditors

316,924

308,709

Taxation and social security

444,197

223,671

Other creditors

26,693

117,058

1,953,271

1,827,461

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR

2025

2024

£

Bank loans

19,845

97,079

Hire purchase contracts

885,497

1,411,398

905,342

1,508,477

9.	ULTIMATE CONTROLLING PARTY

The controlling party is M Stephen and R S Petrie.