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AETERNUM FIFE LIMITED

Registered Number
SC653908
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2025

AETERNUM FIFE LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Ian Fleming
| Mark Kinnell

Registered Address | Unit5b Auchterderran Road
| Lochgelly
| KY5 9HF

Registered Number | SC653908 (Scotland)

AETERNUM FIFE LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 100,126 |  |  |  | 82,401
|  |  |  | 100,126 |  |  |  | 82,401
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 21,068 |  |  |  | 36,914 |  |
Cash at bank and on hand |  | 14,149 |  |  |  | 7,514 |  |
|  | 35,217 |  |  |  | 44,428 |  |
Creditors amounts falling due within one year | 5 | (166,702) |  |  |  | (91,062) |  |
Net current assets (liabilities) |  |  |  | (131,485) |  |  |  | (46,634)
Total assets less current liabilities |  |  |  | (31,359) |  |  |  | 35,767
Provisions for liabilities |  |  |  | (19,024) |  |  |  | (15,656)
Net assets |  |  |  | (50,383) |  |  |  | 20,111
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 20 |  |  |  | 20
Profit and loss account |  |  |  | (50,403) |  |  |  | 20,091
Shareholders' funds |  |  |  | (50,383) |  |  |  | 20,111

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 June 2026, and are signed on its behalf by:
Ian Fleming Director
Mark Kinnell Director Registered Company No. SC653908

AETERNUM FIFE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Aeternum Fife Ltd 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.

| Statement of compliance
--- | ---
| 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.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The directors finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.

| Tangible fixed assets and depreciation
--- | ---
| Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 104,107 |  | 10,895 |  | 115,002
| Additions | 24,800 |  | 17,739 |  | 42,539
| Disposals | (3,668) |  | - |  | (3,668)
| At 31 December 25 | 125,239 |  | 28,634 |  | 153,873
| Depreciation and impairment
| At 01 January 25 | 32,381 |  | 220 |  | 32,601
| Charge for year | 20,177 |  | 3,831 |  | 24,008
| On disposals | (2,862) |  | - |  | (2,862)
| At 31 December 25 | 49,696 |  | 4,051 |  | 53,747
| Net book value
| At 31 December 25 | 75,543 |  | 24,583 |  | 100,126
| At 31 December 24 | 71,726 |  | 10,675 |  | 82,401

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,100 |  | -
| Other debtors | 18,875 |  | 31,423
| Prepayments and accrued income | 1,093 |  | 5,491
| Total | 21,068 |  | 36,914

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 23,689 |  | 3,615
| Other creditors | 118,821 |  | 85,695
| Accrued liabilities and deferred income | 24,192 |  | 1,752
| Total | 166,702 |  | 91,062