REGISTERED NUMBER: SC390447 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Aberdeen Environmental Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr A R Foster

Mrs N Foster

REGISTERED OFFICE:

12 Hammersmith Road

Aberdeen

AB10 6NB

REGISTERED NUMBER:

SC390447 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

278

2,085

CURRENT ASSETS

Debtors

5

12,802

20,146

Cash at bank

142,367

89,409

155,169

109,555

CREDITORS

Amounts falling due within one year

6

23,025

20,521

NET CURRENT ASSETS

132,144

89,034

TOTAL ASSETS LESS CURRENT LIABILITIES

132,422

91,119

PROVISIONS FOR LIABILITIES

53

796

NET ASSETS

132,369

90,323

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

132,367

90,321

132,369

90,323

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

Dr A R Foster - Director

1.	STATUTORY INFORMATION

Aberdeen Environmental Management 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.

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.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

1,031

9,544

10,575

Disposals

-

(166

)

(166

)

At 31 December 2025

1,031

9,378

10,409

DEPRECIATION

At 1 January 2025

748

7,742

8,490

Charge for year

57

1,749

1,806

Eliminated on disposal

-

(165

)

(165

)

At 31 December 2025

805

9,326

10,131

NET BOOK VALUE

At 31 December 2025

226

52

278

At 31 December 2024

283

1,802

2,085

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

9,979

4,158

Other debtors

2,823

15,988

12,802

20,146

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

20,385

17,132

Other creditors

2,640

3,389

23,025

20,521

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Dr A Foster & Mrs N Foster by virtue of each owing 50% of the issued share capital.