Company registration number SC244071 (Scotland)
ALBA FACILITIES SERVICES LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
ALBA FACILITIES SERVICES LTD.
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
ALBA FACILITIES SERVICES LTD.
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
35,621
-
0
Tangible assets
4
482,548
437,394
518,169
437,394
Current assets
Debtors
5
1,358,652
1,256,535
Cash at bank and in hand
70,886
136,733
1,429,538
1,393,268
Creditors: amounts falling due within one year
6
(1,235,085)
(1,289,579)
Net current assets
194,453
103,689
Total assets less current liabilities
712,622
541,083
Creditors: amounts falling due after more than one year
7
(182,140)
(117,056)
Provisions for liabilities
(127,120)
(107,157)
Net assets
403,362
316,870
Capital and reserves
Called up share capital
9
10,000
10,000
Profit and loss reserves
393,362
306,870
Total equity
403,362
316,870
ALBA FACILITIES SERVICES LTD.
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 December 2025 and are signed on its behalf by:
Mr I McCall
Director
Company registration number SC244071 (Scotland)
ALBA FACILITIES SERVICES LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Alba Facilities Services Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 37 Lonmay Drive, Panorama Business Village, Glasgow, United Kingdom, G33 4EP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
20% Straight Line
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
33% Straight Line
Fixtures and fittings
33% Straight Line
Computers
33% Straight Line
Motor vehicles
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ALBA FACILITIES SERVICES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ALBA FACILITIES SERVICES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
59
56
3
Intangible fixed assets
Other
£
Cost
At 1 August 2024
-
0
Additions
38,805
At 31 July 2025
38,805
Amortisation and impairment
At 1 August 2024
-
0
Amortisation charged for the year
3,184
At 31 July 2025
3,184
Carrying amount
At 31 July 2025
35,621
At 31 July 2024
-
0
ALBA FACILITIES SERVICES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2024
22,475
35,307
94,579
1,093,493
1,245,854
Additions
5,540
16,315
18,826
299,095
339,776
Disposals
-
0
-
0
(7,348)
(295,253)
(302,601)
At 31 July 2025
28,015
51,622
106,057
1,097,335
1,283,029
Depreciation and impairment
At 1 August 2024
15,564
24,242
79,813
688,841
808,460
Depreciation charged in the year
4,226
11,300
16,504
219,711
251,741
Eliminated in respect of disposals
-
0
-
0
(7,348)
(252,372)
(259,720)
At 31 July 2025
19,790
35,542
88,969
656,180
800,481
Carrying amount
At 31 July 2025
8,225
16,080
17,088
441,155
482,548
At 31 July 2024
6,911
11,065
14,766
404,652
437,394
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,177,242
1,110,723
Other debtors
181,410
145,812
1,358,652
1,256,535
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
37,500
59,278
Trade creditors
362,463
315,232
Taxation and social security
422,907
485,270
Other creditors
412,215
429,799
1,235,085
1,289,579
ALBA FACILITIES SERVICES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
37,501
Other creditors
182,140
79,555
182,140
117,056
8
Secured Debt

The bank loans are secured by standard securities and floating charges over the assets of the company.

The hire purchase assets are secured by standard securities and charges over the assets over the company.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
1,350
1,350
1,350
1,350
Ordinary B shares of £1 each
675
675
675
675
Ordinary C shares of £1 each
675
675
675
675
Ordinary D shares of £1 each
3,825
3,825
3,825
3,825
Ordinary E shares of £1 each
2,475
2,475
2,475
2,475
Ordinary F shares of £1 each
1,000
1,000
1,000
1,000
10,000
10,000
10,000
10,000
ALBA FACILITIES SERVICES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
10
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
89,400
44,620
11
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Key management personnel
62,832
56,009
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