REGISTERED NUMBER: SC218107 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Union Supplies (Aberdeen) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

6

DIRECTOR:

L J Williamson

REGISTERED OFFICE:

Johnstone House

52-54 Rose Street

ABERDEEN

AB10 1HA

REGISTERED NUMBER:

SC218107 (Scotland)

ACCOUNTANTS:

Atholl Scott

Victoria House

13 Victoria Street

ABERDEEN

AB10 1XB

FIXED ASSETS

Tangible assets

4

150,261

5,912

CURRENT ASSETS

Stocks

5,692

2,497

Debtors

5

306,702

535,969

Cash at bank

203,921

332,530

516,315

870,996

CREDITORS

Amounts falling due within one year

6

(93,435

)

(307,157

)

NET CURRENT ASSETS

422,880

563,839

TOTAL ASSETS LESS CURRENT LIABILITIES

573,141

569,751

PROVISIONS FOR LIABILITIES

8

(35,997

)

-

NET ASSETS

537,144

569,751

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

537,142

569,749

SHAREHOLDERS' FUNDS

537,144

569,751

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 9 October 2025 and were signed by:

L J Williamson - Director

1.	STATUTORY INFORMATION

Union Supplies (Aberdeen) 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 represents amounts receivable for goods sold during the year, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

63,157

24,482

898

50,728

139,265

Additions

2,940

1,289

190,745

-

194,974

At 31 March 2025

66,097

25,771

191,643

50,728

334,239

DEPRECIATION

At 1 April 2024

61,164

23,666

892

47,631

133,353

Charge for year

987

426

47,687

1,525

50,625

At 31 March 2025

62,151

24,092

48,579

49,156

183,978

NET BOOK VALUE

At 31 March 2025

3,946

1,679

143,064

1,572

150,261

At 31 March 2024

1,993

816

6

3,097

5,912

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

230,211

425,292

Tax recoverable

23,697

-

Prepayments

52,794

110,677

306,702

535,969

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

64,971

169,846

Tax

-

66,768

PAYE

11,566

6,788

VAT

2,254

38,973

Accruals and deferred income

7,959

18,707

Accrued expenses

6,685

6,075

93,435

307,157

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

27,492

21,000

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

35,997

-

Deferred

tax

£

Provided during year

35,997

Balance at 31 March 2025

35,997

9.	RELATED PARTY DISCLOSURES

L J Williamson is a director in Union Supplies Dubai, to which the company sold goods to the value of £nil(2024 - £10,710) At the balance sheet date the amount outstanding was £nil (2024 - £nil).

L J Williamson is also a director of LED UK Ltd which the company was due at the year end £nil(2024 - £699)

During the Year LED UK Ltd lent Union Supplies (Aberdeen) Ltd £100,000 which was repaid in full before the year end.

10.	ULTIMATE CONTROLLING PARTY

L J Williamson is the ultimate controlling party by virtue of his 100% shareholding in the company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Union Supplies (Aberdeen) Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of Union Supplies (Aberdeen) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Union Supplies (Aberdeen) Limited and state those matters that we have agreed to state to the director of Union Supplies (Aberdeen) Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Union Supplies (Aberdeen) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Union Supplies (Aberdeen) Limited. You consider that Union Supplies (Aberdeen) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Union Supplies (Aberdeen) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/publicinterest/memberregulations.

Atholl Scott

Victoria House

13 Victoria Street

ABERDEEN

AB10 1XB

9 October 2025