A & M Investments (Aberdeen) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC184227

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		726,265		715,087

			726,265		715,087
CURRENT ASSETS
Debtors	5	1,903		5,033
Cash at bank and in hand		3,516		36,063

		5,419		41,096
Creditors: Amounts Falling Due Within One Year	6	(107,716 )		(139,988 )

NET CURRENT ASSETS (LIABILITIES)			(102,297 )		(98,892 )

TOTAL ASSETS LESS CURRENT LIABILITIES			623,968		616,195

NET ASSETS			623,968		616,195

CAPITAL AND RESERVES
Called up share capital	8		10,100		10,100
Profit and Loss Account			613,868		606,095

SHAREHOLDERS' FUNDS			623,968		616,195

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A & M Investments (Aberdeen) Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Andrew Still

Director

20/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A & M Investments (Aberdeen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC184227 . The registered office is Lynedoch Park, Pitcairngreen, Perth, Perthshire, PH1 3LY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with Financial Reporting Standard 102 " The Financial Reporting Styandard applicable in th 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.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	20% straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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A & M Investments (Aberdeen) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2025	712,520	8,988	721,508
Additions	-	13,308	13,308

As at 31 March 2026	712,520	22,296	734,816

Depreciation
As at 1 April 2025	-	6,421	6,421
Provided during the period	-	2,130	2,130

As at 31 March 2026	-	8,551	8,551

Net Book Value
As at 31 March 2026	712,520	13,745	726,265

As at 1 April 2025	712,520	2,567	715,087

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,901	2,984
Other debtors	2	2,049

	1,903	5,033

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,999	2,998
Other loans	50,000	90,000
Corporation tax	10,626	-
VAT	2,037	2,856
Accruals and deferred income	37,156	39,431
Director's loan account	4,898	4,703

	107,716	139,988

7. Deferred Taxation

The provision for deferred tax is made up as follows:

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10,100	10,100

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A & M Investments (Aberdeen) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Reserves

	Revaluation reserve	Other reserves	Profit and Loss Account
	£	£	£
As at 1 April 2025	-	-	606,095
Profit for the year and total comprehensive income	-	-	57,773

Dividends paid	-	-	(50,000)

As at 31 March 2026	-	-	613,868

10. Ultimate Controlling Party

The company's ultimate controlling party is A J Still by virtue of his ownership of 100% of the issued share capital in the company.

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