Company Registration No. SC819208 (Scotland)
LIMES INTERNATIONAL (UK) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
LIMES INTERNATIONAL (UK) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
LIMES INTERNATIONAL (UK) LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
Notes
£
£
Current assets
Debtors
3
1
Net current assets
1
Capital and reserves
Called up share capital
4
1

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

For the financial period ended 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges his 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 financial statements were approved by the board of directors and authorised for issue on 11 May 2026 and are signed on its behalf by:
G Henderson
Director
Company Registration No. SC819208
LIMES INTERNATIONAL (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Limes International (UK) Limited is a private company limited by shares incorporated in Scotland. The registered office is First Floor Blenheim Gate, 52 Blenheim Place, Aberdeen, AB25 2DZ.

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
Going concern

The true se financial statements have been prepared on a basis other than going concern as at the date of authorisation of the financial statements, it is the director's intention to wind-up the company. There has been no change required in the recognition and measurement of amounts reported by the company as a consequence of adopting a basis other than going concern when preparing the financial statements.

1.3
Reporting period

The financial statements cover the period from the company's incorporation on 12 August 2024 to 31 August 2025.

1.4
Profit and loss account

The company has not traded during the period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include certain debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

LIMES INTERNATIONAL (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
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.

2
Employees

The average monthly number of persons employed by the company during the period was 0.

3
Debtors
2025
Amounts falling due within one year:
£
Other debtors
1
4
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
1
1

The company issued 1 Ordinary share of £1 each at par value on incorporation.

5
Parent company

The parent undertaking of the smallest group within which the company belongs and for which group financial statements are prepared is activpayroll Ltd, which has its registered office at First Floor, Blenheim Gate, 53, Blenheim Place, Aberdeen, AB25 2DZ.

2025-08-31 2024-08-12 false false true CCH Software CCH Accounts Production 2026.100 No description of principal activity G Henderson N T Southwell A G Seinstra The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.SC819208 2024-08-12 2025-08-31 SC819208 2025-08-31 SC819208 core:ShareCapital 2025-08-31 SC819208 core:ShareCapitalOrdinaryShareClass1 2025-08-31 SC819208 bus:Director1 2024-08-12 2025-08-31 SC819208 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 SC819208 bus:OrdinaryShareClass1 2024-08-12 2025-08-31 SC819208 bus:OrdinaryShareClass1 2025-08-31 SC819208 bus:EntityHasNeverTraded 2024-08-12 2025-08-31 SC819208 bus:PrivateLimitedCompanyLtd 2024-08-12 2025-08-31 SC819208 bus:SmallCompaniesRegimeForAccounts 2024-08-12 2025-08-31 SC819208 bus:FRS102 2024-08-12 2025-08-31 SC819208 bus:AuditExempt-NoAccountantsReport 2024-08-12 2025-08-31 SC819208 bus:Director2 2024-08-12 2025-08-31 SC819208 bus:Director3 2024-08-12 2025-08-31 SC819208 bus:FullAccounts 2024-08-12 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP