Aat (Edinburgh) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC794702

		31 March 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		3,458
Tangible Assets	5		39,708

			43,166
CURRENT ASSETS
Stocks	6	91,879
Debtors	7	19,622
Cash at bank and in hand		5,398

		116,899
Creditors: Amounts Falling Due Within One Year	8	(140,109 )

NET CURRENT ASSETS (LIABILITIES)			(23,210 )

TOTAL ASSETS LESS CURRENT LIABILITIES			19,956

NET ASSETS			19,956

CAPITAL AND RESERVES
Called up share capital	9		1,136
Share premium account			37,858
Profit and Loss Account			(19,038 )

SHAREHOLDERS' FUNDS			19,956

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Aat (Edinburgh) Ltd

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Aidan Thomson

Director

07/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aat (Edinburgh) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC794702 . The registered office is 39 Polwarth Terrace, Edinburgh, EH11 1NL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are depreciation at 20% straight line. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	20% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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Aat (Edinburgh) Ltd

Notes to the Financial Statements (continued)

For the Period 10 January 2024 to 31 March 2025

4. Intangible Assets

	Other
	£
Cost
As at 10 January 2024	-
Additions	4,234

As at 31 March 2025	4,234

Amortisation
As at 10 January 2024	-
Provided during the period	776

As at 31 March 2025	776

Net Book Value
As at 31 March 2025	3,458

As at 10 January 2024	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 10 January 2024	-	-	-	-
Additions	1,033	47,282	307	48,622

As at 31 March 2025	1,033	47,282	307	48,622

Depreciation
As at 10 January 2024	-	-	-	-
Provided during the period	189	8,668	57	8,914

As at 31 March 2025	189	8,668	57	8,914

Net Book Value
As at 31 March 2025	844	38,614	250	39,708

As at 10 January 2024	-	-	-	-

6. Stocks

	31 March 2025
	£
Stock	91,879

7. Debtors

	31 March 2025
	£
Due within one year
Trade debtors	5,000
Other debtors	14,622

	19,622

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Aat (Edinburgh) Ltd

Notes to the Financial Statements (continued)

For the Period 10 January 2024 to 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Trade creditors	35,798
Bank loans and overdrafts	7,370
Other creditors	96,741
Taxation and social security	200

	140,109

9. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	1,136

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