IRIS Accounts Production v26.1.0.640 SC726498 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC726498 2025-03-31 SC726498 2026-03-31 SC726498 2025-04-01 2026-03-31 SC726498 2024-03-31 SC726498 2024-04-01 2025-03-31 SC726498 2025-03-31 SC726498 ns15:Scotland 2025-04-01 2026-03-31 SC726498 ns14:PoundSterling 2025-04-01 2026-03-31 SC726498 ns10:Director1 2025-04-01 2026-03-31 SC726498 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC726498 ns10:SmallEntities 2025-04-01 2026-03-31 SC726498 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC726498 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC726498 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC726498 ns10:FullAccounts 2025-04-01 2026-03-31 SC726498 ns10:Director2 2025-04-01 2026-03-31 SC726498 ns10:RegisteredOffice 2025-04-01 2026-03-31 SC726498 ns5:CurrentFinancialInstruments 2026-03-31 SC726498 ns5:CurrentFinancialInstruments 2025-03-31 SC726498 ns5:Non-currentFinancialInstruments 2026-03-31 SC726498 ns5:Non-currentFinancialInstruments 2025-03-31 SC726498 ns5:ShareCapital 2026-03-31 SC726498 ns5:ShareCapital 2025-03-31 SC726498 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 SC726498 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC726498 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 SC726498 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC726498 ns5:Secured 2026-03-31 SC726498 ns5:Secured 2025-03-31

REGISTERED NUMBER: SC726498 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Homes Aberdeen Ltd

| Homes Aberdeen Ltd (Registered number: SC726498) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Homes Aberdeen Ltd |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | Mr B J Anderson

| Mr J M Anderson

| REGISTERED OFFICE: | Rear Office

| 42 Baxter Street

| Aberdeen

| AB11 9QE

| REGISTERED NUMBER: | SC726498 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 42 Queens Road

| Aberdeen

| AB15 4YE

| Homes Aberdeen Ltd (Registered number: SC726498) |

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | - |  | 86,173 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 389 |  |

Cash at bank | 6,449 |  | 540 |  |

6,449 |  | 929 |  |

CREDITORS

Amounts falling due within one year | 6 | 24,290 |  | 23,522 |  |

NET CURRENT LIABILITIES | (17,841 | ) | (22,593 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (17,841 | ) | 63,580 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 60,010 |  |

NET (LIABILITIES)/ASSETS | (17,841 | ) | 3,570 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (17,941 | ) | 3,470 |  |

(17,841 | ) | 3,570 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

| Homes Aberdeen Ltd (Registered number: SC726498) |

Balance Sheet - continued

31 March 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

Mr B J Anderson - Director

| Homes Aberdeen Ltd (Registered number: SC726498) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Homes Aberdeen Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investment property

| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Investment property is carried at fair value determined annually by the directors and derived from 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. Changes in fair value are recognised in the Statement of Income and Retained Earnings.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Going concern

| The directors have considered the company's financial position and are satisfied that it is appropriate to prepare the accounts on a going concern basis. The directors have confirmed they will continue to support the company for the foreseeable future from the date of approval of these financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 86,173 |  |

| Disposals | (86,173 | ) |

| At 31 March 2026 | - |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | 86,173 |  |

| Homes Aberdeen Ltd (Registered number: SC726498) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Other debtors | - |  | 389 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts owed to participating interests | 20,600 |  | 19,600 |  |

| Taxation and social security | - |  | 649 |  |

| Other creditors | 3,690 |  | 3,273 |  |

24,290 |  | 23,522 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans | - |  | 60,010 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans | - |  | 60,010 |  |

| Bank borrowings are secured by a standard security over the company's heritable property at 22 Tollohill Square, Aberdeen, AB12 5EQ in favour of The Mortgage Lender Limited.

9. | RELATED PARTY DISCLOSURES

| Mr B J Anderson and Mr J M Anderson are also directors of J Amber Joinery Ltd, a company registered in Scotland. As at the balance sheet date there is a balance due to J Amber Joinery Ltd of £20,600 (2024 - £19,600). There is no interest charged and there are no fixed terms of repayment.

10. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors who own 100% of the share capital.