Registration number: SC544858

Abergeldie Holdings Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Abergeldie Holdings Limited

Company Information

Directors

Vivienne Esther Harris Mr Mark Malcolm Harris

Registered office

34 Albany Street Edinburgh EH1 3QH

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Abergeldie Holdings Limited

(Registration number: SC544858)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	5,139	10,789
Other financial assets	4	8,025,651	8,533,067
		8,030,790	8,543,856
Current assets
Debtors	5	1,270,237	1,211,899
Cash at bank and in hand		-	261
		1,270,237	1,212,160
Creditors: Amounts falling due within one year	6	(3,214,292)	(3,761,303)
Net current liabilities		(1,944,055)	(2,549,143)
Total assets less current liabilities		6,086,735	5,994,713
Creditors: Amounts falling due after more than one year	6	(4,538,127)	(4,540,635)
Net assets		1,548,608	1,454,078
Capital and reserves
Called up share capital		302	302
Retained earnings		1,548,306	1,453,776
Shareholders' funds		1,548,608	1,454,078

For the financial year ending 31 October 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 27 July 2026 and signed on its behalf by:
 

......................................... Mr Mark Malcolm Harris Director

Abergeldie Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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
Plant and machinery	20% on cost

Abergeldie Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

2	Staff numbers

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

Abergeldie Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	28,250	28,250
At 31 October 2025	28,250	28,250
Depreciation
At 1 November 2024	17,461	17,461
Charge for the year	5,650	5,650
At 31 October 2025	23,111	23,111
Carrying amount
At 31 October 2025	5,139	5,139
At 31 October 2024	10,789	10,789

4	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 November 2024	7,929,167	603,900	8,533,067
Additions	1,581,845	-	1,581,845
Disposals	(2,089,261)	-	(2,089,261)
At 31 October 2025	7,421,751	603,900	8,025,651
Impairment
Carrying amount
At 31 October 2025	7,421,751	603,900	8,025,651

5

Debtors

Abergeldie Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Current	Note	2025 £	2024 £
Amounts owed by related parties		1,270,237	1,211,899
		1,270,237	1,211,899

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	17,378	-
Taxation and social security		15,474	-
Accruals and deferred income		7,900	7,900
Other creditors		3,173,540	3,753,403
		3,214,292	3,761,303

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	4,538,127	4,540,635

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,133,177	3,135,685
Other borrowings	1,404,950	1,404,950
	4,538,127	4,540,635

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	17,378	-