REGISTERED NUMBER: SC530940 (Scotland)

Financial Statements For The Year Ended 30 September 2025

for

Anderson Bell Christie Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J W McQuillan

M D Sneddon

Ms C J Dearden

REGISTERED OFFICE:

c/o Robb Ferguson

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

REGISTERED NUMBER:

SC530940 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Tangible assets

4

97,578

42,622

CURRENT ASSETS

Debtors

626,427

904,471

Cash at bank and in hand

676,434

402,353

1,302,861

1,306,824

CREDITORS

Amounts falling due within one year

374,929

408,311

NET CURRENT ASSETS

927,932

898,513

TOTAL ASSETS LESS CURRENT LIABILITIES

1,025,510

941,135

CREDITORS

Amounts falling due after more than one year

-

(11,101

)

PROVISIONS FOR LIABILITIES

(14,809

)

(8,932

)

NET ASSETS

1,010,701

921,102

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,010,601

921,002

1,010,701

921,102

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

J W McQuillan - Director

1.	STATUTORY INFORMATION

Anderson Bell Christie 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net invoiced sales of services, excluding value added tax, and accrued income which is recognised as the right to a consideration arises (measured at fair value of the right to consideration). Included in debtors as prepayments & accrued income are amounts in respect of income that has been recognised but not billed by the end of the year.

Tangible fixed assets

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

Leasehold improvements

-

10% on cost

Fixtures and fittings

-

33.33% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised 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 statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 34 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

166,192

Additions

83,794

Disposals

(1,480

)

At 30 September 2025

248,506

DEPRECIATION

At 1 October 2024

123,570

Charge for year

28,180

Eliminated on disposal

(822

)

At 30 September 2025

150,928

NET BOOK VALUE

At 30 September 2025

97,578

At 30 September 2024

42,622

5.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

75,898

75,898

Between one and five years

32,701

99,266

108,599

175,164

6.	RELATED PARTY DISCLOSURES

During the year to 30 September 2019, the entire share capital of Anderson Bell Christie Limited was sold to the Anderson Bell Christie Employee Ownership Trust, and it is an 'employee owned' company. To achieve this aim a new trustee company named ABC Trustees Limited was incorporated which acts as a Trustee of the Employee Ownership Trust.

The funding for this transaction was achieved through loans from the previous shareholders. These loans are held within the Employee Ownership Trust however the funding for the repayment of these loans is being made by Anderson Bell Christie Limited.

Payments made to the Employee Ownership Trust in the year have been disclosed via the Statement of Changes in Equity.

It has been determined that the Employee Ownership Trust has the legal and beneficial ownership of the shares of Anderson Bell Christie Limited as a result of the influence it has over the future decisions of the company.

As a result, the above loans have not been recognised as a liability within the Anderson Bell Christie Limited financial statements.

As the company has agreed to guarantee the obligations of the Trustee arising under the terms of the share purchase agreement, a floating charge was entered in to by the company in favour of the previous shareholders.