Company Registration No. SC593644 (Scotland)
ABERDEEN BUSINESS LIMITED
Unaudited accounts
for the year ended 30 April 2025
ABERDEEN BUSINESS LIMITED
Unaudited accounts
Contents
ABERDEEN BUSINESS LIMITED
Company Information
for the year ended 30 April 2025
Directors
Mathew Korakunju
Biju Paul
Company Number
SC593644 (Scotland)
Registered Office
313 HOLBURN STREET
ABERDEEN
AB10 7FP
SCOTLAND
ABERDEEN BUSINESS LIMITED
Statement of financial position
as at 30 April 2025
Intangible assets
58,667
34,667
Tangible assets
121,323
96,081
Cash at bank and in hand
2,633
13,780
Creditors: amounts falling due within one year
(112,425)
(88,909)
Net current (liabilities)/assets
(34,462)
13,861
Total assets less current liabilities
145,528
144,609
Creditors: amounts falling due after more than one year
(45,102)
(41,250)
Net assets
100,426
103,359
Called up share capital
100
100
Profit and loss account
100,326
103,259
Shareholders' funds
100,426
103,359
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. 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by
Biju Paul
Director
Company Registration No. SC593644
ABERDEEN BUSINESS LIMITED
Notes to the Accounts
for the year ended 30 April 2025
ABERDEEN BUSINESS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC593644. The registered office is 313 HOLBURN STREET, ABERDEEN, AB10 7FP, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% on cost
Computer equipment
33% on cost
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Charge for the year
11,000
ABERDEEN BUSINESS LIMITED
Notes to the Accounts
for the year ended 30 April 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 May 2024
72,531
3,558
29,613
-
541
106,243
Additions
-
30,000
-
3,583
-
33,583
At 30 April 2025
72,531
33,558
29,613
3,583
541
139,826
At 1 May 2024
-
2,225
7,403
-
534
10,162
Charge for the year
-
712
7,403
219
7
8,341
At 30 April 2025
-
2,937
14,806
219
541
18,503
At 30 April 2025
72,531
30,621
14,807
3,364
-
121,323
At 30 April 2024
72,531
1,333
22,210
-
7
96,081
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
32,513
-
Taxes and social security
7,953
944
Other creditors
66,790
55,509
Loans from directors
-
30,000
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 14 (2024: 14).