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REGISTERED NUMBER: SC234972 (Scotland)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

AKL LIMITED
AKL LIMITED (REGISTERED NUMBER: SC234972)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


AKL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2025







DIRECTORS: K Sondergaard
S Sondergaard





REGISTERED OFFICE: 13 Ellis Street
Peterhead
Aberdeenshire
AB42 1JR





REGISTERED NUMBER: SC234972 (Scotland)





ACCOUNTANTS: Goldwells Ltd
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN
Page 1
AKL LIMITED (REGISTERED NUMBER: SC234972)

STATEMENT OF FINANCIAL POSITION
30TH SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 49,964 59,902

CURRENT ASSETS
Debtors 5 247,050 189,858
Cash at bank 109,741 143,578
356,791 333,436
CREDITORS
Amounts falling due within one year 6 402,452 333,392
NET CURRENT (LIABILITIES)/ASSETS (45,661 ) 44
TOTAL ASSETS LESS CURRENT
LIABILITIES
4,303
59,946

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings 4,297 59,940
SHAREHOLDERS' FUNDS 4,303 59,946

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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 23rd April 2026 and were signed on its behalf by:



K Sondergaard - Director



S Sondergaard - Director


The notes form part of these financial statements

Page 2
AKL LIMITED (REGISTERED NUMBER: SC234972)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. STATUTORY INFORMATION

Akl 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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 statement of financial position date.

Deferred tax
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.

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 194 (2024 - 220 ) .

Page 3 continued...
AKL LIMITED (REGISTERED NUMBER: SC234972)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st October 2024 182,286
Additions 6,718
At 30th September 2025 189,004
DEPRECIATION
At 1st October 2024 122,384
Charge for year 16,656
At 30th September 2025 139,040
NET BOOK VALUE
At 30th September 2025 49,964
At 30th September 2024 59,902

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 152,830 101,925
Directors' current accounts 38,729 39,113
Tax 13,212 13,212
Inter Co - B T Autos 42,279 35,608
247,050 189,858

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank Loan - 30,000
Trade creditors 11,444 15,749
Tax 46,530 51,158
Social security and other taxes 73,381 22,013
VAT 132,339 102,627
Other creditors 52,696 34,417
Directors' current accounts - 2
Accrued expenses 86,062 77,426
402,452 333,392

Page 4 continued...
AKL LIMITED (REGISTERED NUMBER: SC234972)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th September 2025 and 30th September 2024:

2025 2024
£    £   
K Sondergaard
Balance outstanding at start of year 26,095 26,095
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,095 26,095

S Sondergaard
Balance outstanding at start of year 13,051 13,051
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 13,051 13,051

Page 5