Abel & Co Services Ltd Filleted Accounts Cover |  |

| Abel & Co Services Ltd |
|  | Company No. SC333097 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 30 April 2026 |  |  |

Abel & Co Services Ltd Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 30 April 2026.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was other information technology service activities.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
M. Ramyar |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
M. Ramyar |  |  |  |  |  |
Director |  |  |  |  |  |
07 August 2026 |  |  |  |  |  |

Abel & Co Services Ltd Balance Sheet Registrar |  |

at | 30 April 2026 |  |  |  |  |  |  |
Company No. | SC333097 |  | Notes | 2026 |  |  |  | 2025
|  |  |  |  |  | £ |  |  |  | £
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 457 |  |  |  | -
| Cash at bank and in hand |  |  | 1,213 |  |  |  | 3,013
|  |  |  |  |  | 1,670 |  |  |  | 3,013
Creditors: Amount falling due within one year | 6 | (1,668) |  |  |  | (1,950)
Net current assets |  |  | 2 |  |  |  | 1,063
Total assets less current liabilities |  |  | 2 |  |  |  | 1,063
Net assets |  |  | 2 |  |  |  | 1,063
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 2 |  |  |  | 2
| Profit and loss account |  |  | - |  |  |  | 1,061
Total equity |  |  | 2 |  |  |  | 1,063
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 07 August 2026 and signed on its behalf by: |  |
M. Ramyar |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
07 August 2026 |  |  |  |  |  |  |  |

Abel & Co Services Ltd Notes to the Accounts Registrar |  |

for the year ended 30 April 2026 |  |  |  |  |  |  |  |

1 | General information |  |
| Abel & Co Services Ltd is a private company limited by shares and incorporated in Scotland.
| Its registered number is: SC333097 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 3 Queen Street |  |  |  |  |  |  |  |  |  |
| Edinburgh |  |  |  |  |  |  |  |  |  |
| Scotland |  |  |  |  |  |  |  |  |  |
| EH2 1JE |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 1 |  |  |  | 1

4 | Taxation |  |  |  |  |  |  |  |
|  | (a) Tax on profit on ordinary activities |  |  | 2026 |  |  |  | 2025
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  | £
|  | UK corporation tax |  |  |  |  |  |  |  |
|  | Charge for the period |  |  |  | 568 |  |  |  | 949
|  | Total corporation tax |  |  |  | 568 |  |  |  | 949
|  | Tax on profit on ordinary activities |  |  |  | 568 |  |  |  | 949
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |
|  | 0 |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Profit on ordinary activities before tax |  |  |  | 2,992 |  |  |  | 4,994
|  | Standard rate of corporation tax in the United Kingdom |  | 19% |  |  |  | 19%
|  | Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom |  | 568 |  |  |  | 949
|  | Expenses not deductible for tax purposes |  | - |  |  |  | -
|  | Tax on profit on ordinary activities |  |  |  | 568 |  |  |  | 949

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Loans to directors |  |  |  | 457 |  |  |  | -
|  |  |  |  |  |  |  |  |  | 457 |  |  |  | -

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Taxes and social security |  |  |  | 568 |  |  |  | 949
|  | Accruals and deferred income |  |  |  | 1,100 |  |  |  | 1,001
|  |  |  |  |  |  |  |  |  | 1,668 |  |  |  | 1,950

7 | Share Capital |  |  |  |  |  |  |  |
|  | 2 ordinary shares fully paid at £1 per share.

8 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | 3,485 |  |  |  | 5,060
|  |  |  |  |  |  |  |  |  | 3,485 |  |  |  | 5,060
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Equity dividends |  |  |  | 3,485 |  |  |  | 5,060
|  |  |  |  |  |  |  |  |  | 3,485 |  |  |  | 5,060

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