Aberdeen Automotive Solutions Limited

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the director on the preparation of the unaudited statutory accounts of Aberdeen Automotive Solutions Limited for the period 1 April 2026 to 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aberdeen Automotive Solutions Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Aberdeen Automotive Solutions Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Aberdeen Automotive Solutions Limited and state those matters that we have agreed to state to the director of Aberdeen Automotive Solutions Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aberdeen Automotive Solutions Limited and its director as a body for our work or for this report.

It is your duty to ensure that Aberdeen Automotive Solutions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Aberdeen Automotive Solutions Limited . You consider that Aberdeen Automotive Solutions Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Aberdeen Automotive Solutions Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1 September 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Aberdeen Automotive Solutions Limited

Balance Sheet

As At 30 June 2026

Balance Sheet

Registered number: SC763014

		30 June 2026		31 March 2026
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	2,190		5,148
Cash at bank and in hand		-		70

		2,190		5,218
Creditors: Amounts Falling Due Within One Year	5	(3,402 )		(5,096 )

NET CURRENT ASSETS (LIABILITIES)			(1,212 )		122

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,212 )		122

NET (LIABILITIES)/ASSETS			(1,212 )		122

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(1,312 )		22

SHAREHOLDERS' FUNDS			(1,212)		122

For the period ending 30 June 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 31 August 2026 and were signed on its behalf by:

Mr W Rae

Director

The notes on pages 3 to 4 form part of these financial statements.

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Aberdeen Automotive Solutions Limited

Notes to the Financial Statements

For the Period 1 April 2026 to 30 June 2026

Notes to the Financial Statements

1. General Information

Aberdeen Automotive Solutions Limited is a private company, limited by shares, incorporated in Afghanistan, registered number SC763014 . The registered office is C/O Nuvo Scotland, Bankhead Drive, City South Office Park, Portlethen, Aberdeenshire, AB12 4XX.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The accounts have been prepared on a basis other than going concern as the company ceased trading on 30th June 2026.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Aberdeen Automotive Solutions Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2026 to 30 June 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2026: 1)

4. Debtors

	30 June 2026	31 March 2026
	£	£
Due within one year
Other taxes and social security	22	-
Director's loan account	2,168	5,148

	2,190	5,148

5. Creditors: Amounts Falling Due Within One Year

	30 June 2026	31 March 2026
	£	£
Trade creditors	2,131	1,667
Corporation tax	215	506
Other taxes and social security	-	178
Other creditors	-	1,305
Accruals and deferred income	1,056	1,440

	3,402	5,096

6. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2026	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2026
	£	£	£	£	£
Mr William Rae	5,148	1,570	(4,550 )	-	2,168

The above loan is interest free and has no fixed repayment terms.

7. Ultimate Controlling Party

The company's ultimate controlling party is William Rae by virtue of his ownership of 100% of the issued share capital in the company.

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