REGISTERED NUMBER: SC440317 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

Aberdeen White Lining Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B Buchan

Mrs E Buchan

REGISTERED OFFICE:

43 Arbroath Way

Aberdeen

AB12 5DB

REGISTERED NUMBER:

SC440317 (Scotland)

ACCOUNTANTS:

J M Taylor Accountants Limited

5 Rubislaw Terrace

Aberdeen

AB10 1XE

FIXED ASSETS

Tangible assets

4

4,414

4,935

CURRENT ASSETS

Debtors

5

37,529

20,960

Cash at bank

66,651

67,893

104,180

88,853

CREDITORS

Amounts falling due within one year

6

47,492

20,385

NET CURRENT ASSETS

56,688

68,468

TOTAL ASSETS LESS CURRENT LIABILITIES

61,102

73,403

PROVISIONS FOR LIABILITIES

7

1,104

1,234

NET ASSETS

59,998

72,169

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

59,994

72,165

SHAREHOLDERS' FUNDS

59,998

72,169

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.

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 2 July 2026 and were signed on its behalf by:

Mr B Buchan - Director

Mrs E Buchan - Director

1.	STATUTORY INFORMATION

Aberdeen White Lining 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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

13,666

17,032

431

31,129

Additions

-

-

599

599

Disposals

-

-

(431

)

(431

)

At 31 March 2026

13,666

17,032

599

31,297

DEPRECIATION

At 1 April 2025

10,960

14,803

431

26,194

Charge for year

546

557

17

1,120

Eliminated on disposal

-

-

(431

)

(431

)

At 31 March 2026

11,506

15,360

17

26,883

NET BOOK VALUE

At 31 March 2026

2,160

1,672

582

4,414

At 31 March 2025

2,706

2,229

-

4,935

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

27,966

10,811

Retentions

126

126

Taxation recoverable

8,982

9,671

Prepayments

455

352

37,529

20,960

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

128

-

Tax

18,123

8,912

VAT

3,604

1,460

Directors loan account

25,637

10,013

47,492

20,385

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

1,104

1,234

Deferred

tax

£

Balance at 1 April 2025

1,234

Accelerated capital allowances

(130

)

Balance at 31 March 2026

1,104

8.	ULTIMATE CONTROLLING PARTY