Registration number: SC640551

Aphelion Holdings Limited

(Registration number: SC640551)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	5	396,164	396,164
Other financial assets	6	572,857	577,041
		969,021	973,205
Current assets
Cash at bank and in hand		23,268	9,942
Creditors: Amounts falling due within one year	7	(1,426)	(1,384)
Net current assets		21,842	8,558
Total assets less current liabilities		990,863	981,763
Creditors: Amounts falling due after more than one year	7	(823,228)	(863,111)
Net assets		167,635	118,652
Capital and reserves
Called up share capital		1	1
Retained earnings		167,634	118,651
Shareholders' funds		167,635	118,652

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 May 2026 and signed on its behalf by:
 

......................................... P Lanteri Laura Director

......................................... J Lanteri Laura Director

Aphelion Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Langamull
Calgary
Isle of Mull
PA75 6QY
Scotland

These financial statements were authorised for issue by the Board on 12 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% - straight line

Aphelion Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	3,803	3,803
At 30 September 2025	3,803	3,803
Depreciation
At 1 October 2024	3,803	3,803
At 30 September 2025	3,803	3,803
Carrying amount
At 30 September 2025	-	-

Aphelion Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5	Investment properties

	2025 £
At 1 October	396,164
At 30 September	396,164

The directors have assessed the fair value of the investment properties. In their opinion, no adjustment is required to their carrying value. This conclusion is based on reviewing transaction values for similar sized properties in the area on or around the balance sheet date.

6	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 October 2024	577,041	577,041
Fair value adjustments	31,943	31,943
Additions	60,590	60,590
Disposals	(96,717)	(96,717)
At 30 September 2025	572,857	572,857
Carrying amount
At 30 September 2025	572,857	572,857

Financial assets measured at fair value represent a share portfolio managed by Rathbones. The fair value adjustment made in the period is unrealised and is the difference between cost price and market value as at the balance sheet date.

Aphelion Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Accruals and deferred income	1,426	1,384