Acumen Holdings (Aberdeen) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC215503 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ACUMEN HOLDINGS (ABERDEEN) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A G Robertson

REGISTERED OFFICE:

The Cottage

2 Devanha Gardens

Aberdeen

AB11 7UW

REGISTERED NUMBER:

SC215503 (Scotland)

AUDITORS:

McLay, McAlister & McGibbon LLP

Chartered Accountants and Statutory Auditors

145 St. Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Investments

4

841,697

874,601

CURRENT ASSETS

Debtors

5

648,130

691,492

Cash at bank

168,031

14,236

816,161

705,728

CREDITORS

Amounts falling due within one year

6

13,725

22,075

NET CURRENT ASSETS

802,436

683,653

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,644,133

1,558,254

CAPITAL AND RESERVES

Called up share capital

319,688

Retained earnings

1,324,445

1,238,566

1,644,133

1,558,254

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 director and authorised for issue on 29 July 2026 and were signed by:

A G Robertson - Director

1.	STATUTORY INFORMATION

Acumen Holdings (Aberdeen) 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.

Preparation of consolidated financial statements

The financial statements contain information about Acumen Holdings (Aberdeen) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, D Ness Limited, 2 Devanha Gardens West Aberdeen AB11 7UW.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Other investments are recognised initially at fair value which is normally the transaction cost. Subsequently, they are measured at fair value through profit and loss if they are publicly traded or their fair value can be measured reliably.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 November 2024

874,601

Disposals

(32,904

)

At 31 October 2025

841,697

Net book value

At 31 October 2025

841,697

At 31 October 2024

874,601

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Amounts owed by group undertakings

485,545

617,392

Other debtors

162,585

74,100

648,130

691,492

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Taxation and social security

7,726

15,656

Other creditors

5,999

6,419

13,725

22,075

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

George Macshannon (Senior Statutory Auditor)

for and on behalf of McLay, McAlister & McGibbon LLP

8.	CONTINGENT LIABILITIES

The company has granted a bond and floating charge over its assets in respect of borrowings by a subsidiary company. The borrowings balance at 31st October 2025 were £1,144,690 (2024: £1,505,394)

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

The company's parent which draws up group accounts, is D Ness Limited, a company registered in Scotland, with its registered office at 2 Devanha Gardens West Aberdeen AB11 7UW.

The ultimate controlling party is A G Robertson.