0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-05-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP SC728489 2024-05-01 2025-04-30 SC728489 2025-04-30 SC728489 2024-04-30 SC728489 2023-05-01 2024-04-30 SC728489 2024-04-30 SC728489 2023-04-30 SC728489 bus:Director1 2024-05-01 2025-04-30 SC728489 core:WithinOneYear 2025-04-30 SC728489 core:WithinOneYear 2024-04-30 SC728489 core:ShareCapital 2025-04-30 SC728489 core:ShareCapital 2024-04-30 SC728489 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC728489 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC728489 bus:SmallEntities 2024-05-01 2025-04-30 SC728489 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC728489 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC728489 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC728489 bus:FullAccounts 2024-05-01 2025-04-30 SC728489 core:KeyManagementIndividualGroup1 2024-05-01 2025-04-30 SC728489 core:KeyManagementIndividualGroup1 2025-04-30
COMPANY REGISTRATION NUMBER: SC728489

Abernethy Contracting Ltd

Filleted Unaudited Financial Statements

30 April 2025

Abernethy Contracting Ltd

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £

Current assets

Cash at bank and in hand | 2,139 | 2,236

Creditors: amounts falling due within one year | 4 | 1,212 | 492
| ------- | -------
Net current assets | 927 | 1,744
| ---- | -------
Total assets less current liabilities | 927 | 1,744
| ---- | -------
Net assets | 927 | 1,744
| ---- | -------

Capital and reserves

Called up share capital | 10 | 10
Profit and loss account | 917 | 1,734
| ---- | -------
Shareholders funds | 927 | 1,744
| ---- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 23 October 2025 , and are signed on behalf of the board by:

Mr S Abernethy |
Director |

Company registration number: SC728489

Abernethy Contracting Ltd

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 10 Castlehill Drive, Inverness, IV2 5GR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
4. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 640 | –
Other creditors | 572 | 492
| ------- | ----
| 1,212 | 492
| ------- | ----

5. Related party transactions
At 30 April 2025 the company owed the director £ 98 (2024 - £72). This loan is interest free and has no definite terms of repayment.