REGISTERED NUMBER: SC113378 (Scotland)

Financial Statements

for the Year Ended 31 March 2025

for

Abercorn Builders Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Walker

REGISTERED OFFICE:

Unit 3

Morris Park

37 Rosyth Road

Glasgow

G5 0YD

REGISTERED NUMBER:

SC113378 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

15,762

22,035

CURRENT ASSETS

Stocks

5

6,947

3,502

Debtors

6

103,557

155,071

Cash at bank and in hand

108,600

169,369

219,104

327,942

CREDITORS

Amounts falling due within one year

7

99,154

145,782

NET CURRENT ASSETS

119,950

182,160

TOTAL ASSETS LESS CURRENT LIABILITIES

135,712

204,195

CREDITORS

Amounts falling due after more than one year

8

11,667

56,487

NET ASSETS

124,045

147,708

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

123,945

147,608

SHAREHOLDERS' FUNDS

124,045

147,708

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to 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 director and authorised for issue on 23 October 2025 and were signed by:

G Walker - Director

1.	STATUTORY INFORMATION

Abercorn Builders 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.

Tangible fixed assets

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

Long leasehold

-

not provided

Fixtures and fittings

-

not provided

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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 12 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

40,503

31,441

91,344

12,856

176,144

DEPRECIATION

At 1 April 2024

40,503

31,441

70,329

11,836

154,109

Charge for year

-

-

5,253

1,020

6,273

At 31 March 2025

40,503

31,441

75,582

12,856

160,382

NET BOOK VALUE

At 31 March 2025

-

-

15,762

-

15,762

At 31 March 2024

-

-

21,015

1,020

22,035

5.

STOCKS

31.3.25

31.3.24

£

£

Stock And Work In Progress

6,947

3,502

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade Debtors

103,557

145,879

Sundry debtor

-

9,192

103,557

155,071

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

11,963

Trade creditors

38,414

42,709

Pension creditor

1,069

825

Tax

9,189

18,704

Social security and other taxes

13,816

14,354

VAT

26,382

41,164

Directors' current accounts

-

11,917

Accrued expenses

10,284

4,146

99,154

145,782

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank Loan

11,667

21,667

Other loans - 2-5 years

-

34,820

11,667

56,487

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

1

100

100