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Registered number: SC399756
Aberdeen Life Centre Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Aberdeen Life Centre Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5—6

Page 1
Aberdeen Life Centre Ltd
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
In accordance with the engagement letter dated 01 July 2024, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Ola Soyombo
29/03/2026

Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Page 1
Page 2
Aberdeen Life Centre Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC399756

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 657,223 |  | 672,423
|  |  | 657,223 |  | 672,423
CURRENT ASSETS
Debtors | 5 | 55,584 |  | 111,168 |
Cash at bank and in hand |  | 17 |  | 1,249 |
|  | 55,601 |  | 112,417 |
Creditors: Amounts Falling Due Within One Year | 6 | (211,097 ) |  | (205,344 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (155,496 ) |  | (92,927 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 501,727 |  | 579,496
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (533,588 ) |  | (489,073 )
NET (LIABILITIES)/ASSETS |  |  | (31,861 ) |  | 90,423
Income and Expenditure Account |  |  | (31,861 ) |  | 90,423
MEMBERS' FUNDS |  |  | (31,861) |  | 90,423

Page 2
Page 3
Aberdeen Life Centre Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges her 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 Income and Expenditure Account.
On behalf of the board

Mrs Cynthia Oyinlola Ibojie Director
29/03/2026

The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Aberdeen Life Centre Ltd
Statement of Changes in Equity
For The Year Ended 31 December 2025
Statement of Changes in Equity

| Income and Expenditure Account
--- | ---
| £
As at 1 January 2024 | 190,436
Loss for the year and total comprehensive income | (100,013 )
As at 31 December 2024 and 1 January 2025 | 90,423
Loss for the year and total comprehensive income | (122,284 )
As at 31 December 2025 | (31,861 )

Page 4
Page 5
Aberdeen Life Centre Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Aberdeen Life Centre Ltd is a private company, limited by guarantee, incorporated in Scotland, registered number SC399756 . The registered office is The Fathers House, Caroline Place, Aberdeen, AB25 2TH.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% straight line

2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 January 2025 | 687,623
As at 31 December 2025 | 687,623
Depreciation
As at 1 January 2025 | 15,200
Provided during the period | 15,200
As at 31 December 2025 | 30,400

...CONTINUED
Page 5
Page 6
Aberdeen Life Centre Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 657,223
As at 1 January 2025 | 672,423

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Due after more than one year
Other debtors | 55,584 |  | 111,168

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Accruals and deferred income | 450 |  | 450
Director's loan account | 210,646 |  | 204,894
| 211,097 |  | 205,344

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 533,588 |  | 489,073

8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 6