Company Registration No. SC400615 (Scotland)
Aberdour Psychology and Psychotherapy Services Limited
Unaudited accounts
for the year ended 31 May 2026
Aberdour Psychology and Psychotherapy Services Limited
Unaudited accounts
Contents
Aberdour Psychology and Psychotherapy Services Limited
Company Information
for the year ended 31 May 2026
Director
A S Hallam Stewart
Company Number
SC400615 (Scotland)
Registered Office
10d Shore Road
Aberdour
Fife
KY3 0TR
UK
Accountants
Judith M Pritchard, Chartered Accountant
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Aberdour Psychology and Psychotherapy Services Limited
for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Aberdour Psychology and Psychotherapy Services Limited for the year ended
31 May 2026 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant
Chartered Accountants
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
17 August 2026
Aberdour Psychology and Psychotherapy Services Limited
Statement of financial position
as at 31 May 2026
Cash at bank and in hand
8,613
1,561
Creditors: amounts falling due within one year
(5,091)
(4,881)
Net current assets
3,839
628
Called up share capital
100
100
Profit and loss account
3,755
548
Shareholders' funds
3,855
648
For the year ending 31 May 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 August 2026 and were signed on its behalf by
A S Hallam Stewart
Director
Company Registration No. SC400615
Aberdour Psychology and Psychotherapy Services Limited
Notes to the Accounts
for the year ended 31 May 2026
Aberdour Psychology and Psychotherapy Services Limited is a private company, limited by shares, registered in Scotland, registration number SC400615. The registered office is 10d Shore Road, Aberdour, Fife, KY3 0TR, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover shown in the profit and loss account represents amounts invoiced, exclusive of Value Added Tax, during the period.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance method
Computer equipment
20% reducing balance method
4
Tangible fixed assets
Total
Aberdour Psychology and Psychotherapy Services Limited
Notes to the Accounts
for the year ended 31 May 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director's loan account
3,675
-
3,675
-
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).