Registered number
SC618938
A to B Construction Ltd
Filleted Accounts
31 January 2026

A to B Construction Ltd
Registered number: | SC618938
Balance Sheet
as at 31 January 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Investments | 3 |  |  | 397,247 |  |  | 390,057
Current assets
Cash at bank and in hand |  |  | 13,886 |  |  | 44,461
Creditors: amounts falling due within one year | 4 |  | (3,221) |  |  | (2,227)
Net current assets |  |  |  | 10,665 |  |  | 42,234
Total assets less current liabilities |  |  |  | 407,912 |  |  | 432,291
Creditors: amounts falling due after more than one year | 5 |  |  | (429,941) |  |  | (465,818)
Provisions for liabilities |  |  |  | (28) |  |  | -
Net liabilities |  |  |  | (22,057) |  |  | (33,527)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (22,157) |  |  | (33,627)
Shareholders' funds |  |  |  | (22,057) |  |  | (33,527)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Kulbinder Singh
Director
Approved by the board on 26 February 2026

A to B Construction Ltd
Notes to the Accounts
for the year ended 31 January 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Investments
| Investment properties comprises a commercial property from which rental income is derived. Investment properties are carried at their revalued amounts, being fair value at the date of valuation less subsequent depreciation and impairment losses. Revaluations are performed by professional qualified valuers with sufficient regularity to ensure that the carrying amounts do not differ materially from those that would be determined using fair values at the end of each reporting period. Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset. Any revaluation increase in the carrying amount of investment properties is recognised in other comprehensive income and included in a revaluation reserve in equity, except to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss, in which case the increase is credited to profit and loss to the extent of the decrease previously expended. Decreases that offset previous increases of the same asset are charged in other comprehensive income and debited against revaluation reserve in equity; decreases exceeding the balance in revaluation reserve relating to an asset are recognised in profit or loss. Each year the difference between depreciation based on the revalued carrying amount of the asset recognised in profit or loss and depreciation based on the asset’s original cost is transferred from revaluation reserve to retained earnings.
| Property | 3% Straight Line
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Investments
Other
investments
£
| Cost
| At 1 February 2025 | 390,057
| Additions | 7,190
| At 31 January 2026 | 397,247
| Investment property comprises the address at Fulton Street, Glasgow G13 1ER and Brougham Street & Robertson Street, Greenock PA16 8DB. The fair value of the investment properties were arrived at on the basis of a valuation carried out in 2025 by DM Hall Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. Due to the director's understanding of the local property market, the director believes that this assessment still remains valid at the year end.
4 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Accrued expenses | 1,900 |  | 1,020
| Taxation and social security costs | 1,321 |  | 1,207
|  |  |  |  |  | 3,221 |  | 2,227
5 | Creditors: amounts falling due after one year | 2026 |  | 2025
£ | £
| Bank loans | 1,334 |  | 5,378
| Other creditors | 428,607 |  | 460,440
|  |  |  |  |  | 429,941 |  | 465,818
6 | Controlling party
| The director, Kulbinder Singh and his wife, held a 100% beneficial interest in the share capital of the company.
7 | Other information
| A to B Construction Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| Spiersbridge Business Park
| 1 Spiersbridge Way
| Glasgow
| G46 8NG

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