RKM ABERDEEN LIMITED


Directors	KEANE, Robert
	MARTIN, Keith


Registered Address	2 Guild Street
	Aberdeen
	AB11 6NE


Registered Number	SC689576 (Scotland)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			100		100
Fixed assets
Investment property	3		201,914		201,914
			201,914		201,914
Current assets
Debtors		977		2,752
Cash at bank and on hand		483		511
		1,460		3,263
Creditors amounts falling due within one year	4	(25,020)		(26,839)
Net current assets (liabilities)			(23,460)		(23,476)
Total assets less current liabilities			178,454		178,438
Creditors amounts falling due after one year	5		(178,270)		(178,257)
Net assets			184		181
Capital and reserves
Called up share capital			100		100
Profit and loss account			84		81
Shareholders' funds			184		181

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

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

KEANE, Robert
Director
Registered Company No. SC689576

RKM ABERDEEN LIMITED

Notes to the Financial Statements
for the period ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 29 February 24	201,914
	At 28 February 25	201,914

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	1,580
Taxation and social security	20	19
Accrued liabilities and deferred income	25,000	25,240
Total	25,020	26,839


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	178,270	178,257
Total	178,270	178,257