A B K L N Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC377089

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		103

			-		103
CURRENT ASSETS
Debtors	5	6,405		40
Cash at bank and in hand		22,864		33,336

		29,269		33,376
Creditors: Amounts Falling Due Within One Year	6	(7,138 )		(12,050 )

NET CURRENT ASSETS (LIABILITIES)			22,131		21,326

TOTAL ASSETS LESS CURRENT LIABILITIES			22,131		21,429

NET ASSETS			22,131		21,429

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			22,031		21,329

SHAREHOLDERS' FUNDS			22,131		21,429

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A B K L N Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 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

A B Killen

Director

11th May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

A B K L N Limited is a private company, limited by shares, incorporated in Scotland, registered number SC377089 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

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 the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Computer Equipment

25% on cost

2.4. Taxation

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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A B K L N Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the period was 1 (2025: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 May 2025	990

As at 30 April 2026	990

Depreciation
As at 1 May 2025	887
Provided during the period	103

As at 30 April 2026	990

Net Book Value
As at 30 April 2026	-

As at 1 May 2025	103

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	5,850	-
Other debtors	555	40

	6,405	40

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,501	2,651
Taxation and social security	5,637	9,399

	7,138	12,050

7. Share Capital

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

8. Ultimate Controlling Party

The company's ultimate controlling party is A B Killen .

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