ABD_LEGAL_SCOTLAND_LTD_30_Nov_2025_companies_house_set_of

Company registration number:

SC829377

ABD Legal (Scotland) Ltd

Unaudited Filleted Financial Statements for the period ended

30 November 2025

ABD Legal (Scotland) Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of ABD Legal (Scotland) Ltd

Period ended

30 November 2025

As described on the statement of financial position, the Board of Directors of

ABD Legal (Scotland) Ltd

are responsible for the preparation of the

financial statements

for the period ended

30 November 2025

, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

NKA Chartered Certified Accountants

4 Lynedoch Place

Glasgow

G3 6AB

United Kingdom

Date:

19 August 2026

ABD Legal (Scotland) Ltd

Statement of Financial Position

30 November 2025

		30 Nov 2025
	Note	£
Fixed assets
Tangible assets	5	3,396
Current assets
Debtors	6	13,877
Cash at bank and in hand		12,997
		26,874
Creditors: amounts falling due within one year	7	(17,686	)
Net current assets		9,188
Total assets less current liabilities		12,584
Capital and reserves
Called up share capital		2
Profit and loss account		12,582
Shareholders funds		12,584

For the period ending

30 November 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 financial statements for the period in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

19 August 2026

, and are signed on behalf of the board by:

R Haq

Director

Company registration number:

SC829377

ABD Legal (Scotland) Ltd

Notes to the Financial Statements

Period ended

30 November 2025

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is

Suite 2/3 2nd Floor

,

48 West George Street

,

Glasgow

,

G2 1BP

, Scotland.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received for services supplied

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment

15% straight line

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the period was

4

.

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 19 November 2024	-
Additions	3,995
At 30 November 2025	3,995
Depreciation
At 19 November 2024	-
Charge	599
At 30 November 2025	599
Carrying amount
At 30 November 2025	3,396

6 Debtors

	30 Nov 2025
	£
Trade debtors	13,626
Other debtors	251
	13,877

7 Creditors: amounts falling due within one year

	30 Nov 2025
	£
Taxation and social security	2,870
Other creditors	14,816
	17,686