REGISTERED NUMBER: SC073181 (Scotland)

Financial Statements for the Year Ended 31 March 2025

for

A.J. Executive Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L M Allan

Ms D L Reid

REGISTERED OFFICE:

100 Union Street

Aberdeen

AB10 1QR

REGISTERED NUMBER:

SC073181 (Scotland)

ACCOUNTANTS:

J M Taylor

5 Rubislaw Terrace

ABERDEEN

AB10 1XE

FIXED ASSETS

Investments

4

224,794

224,794

CURRENT ASSETS

Cash at bank

40

40

CREDITORS

Amounts falling due within one year

5

750

750

NET CURRENT LIABILITIES

(710

)

(710

)

TOTAL ASSETS LESS CURRENT LIABILITIES

224,084

224,084

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

6

224,044

224,044

Retained earnings

(60

)

(60

)

SHAREHOLDERS' FUNDS

224,084

224,084

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 directors acknowledge their 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 Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

L M Allan - Director

Ms D L Reid - Director

1.	STATUTORY INFORMATION

A.J. Executive Investments 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 as modified by the revaluation of certain assets.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

224,794

NET BOOK VALUE

At 31 March 2025

224,794

At 31 March 2024

224,794

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2016

734,205

Valuation in 2017

34,653

Valuation in 2018

26,921

Valuation in 2019

32,939

Valuation in 2020

(543,734

)

Valuation in 2021

(58,068

)

Valuation in 2022

(5,296

)

Valuation in 2023

2,006

Valuation in 2024

418

Cost

750

224,794

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

750

750

6.

RESERVES

Fair

value

reserve

£

At 1 April 2024

and 31 March 2025

224,044