Company registration number: SC516794
Annual report and unaudited financial statements
for the year ended 31 May 2026
for
Aberlaundry Ltd
Pages for filing with the Registrar
Aberlaundry Ltd
Accountants’ Report to the Director for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aberlaundry Ltd for the year ended 31 May 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Director of Aberlaundry Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Aberlaundry Ltd and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aberlaundry Ltd and its Director for our work, or for this report.
It is your duty to ensure that Aberlaundry Ltd 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 of Aberlaundry Ltd. You consider that Aberlaundry Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Aberlaundry Ltd. 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 statutory financial statements.
NM Advisory Limited
1 Hill Street
Edinburgh
EH2 3JP
United Kingdom
Date: 2 September 2026
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Company registration number: SC516794
Aberlaundry Ltd
Balance sheet
as at 31 May 2026
2026 2025
Note £ £ £ £
Tangible assets 4 - -
Current assets
Debtors 15,455 11,728
Cash at bank and in hand 23,762 10,231
39,217 21,959
Creditors: amounts falling due within one year
(15,108) (8,751)
Net current assets 24,109 13,208
NET ASSETS 24,109 13,208
Capital and reserves
Called up share capital 15 18
Profit and loss account 24,094 13,190
TOTAL EQUITY 24,109 13,208
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 May 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC516794
Aberlaundry Ltd
Balance sheet - continued
as at 31 May 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs C Taylor, Director
2 September 2026
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Aberlaundry Ltd
Notes to the financial statements
for the year ended 31 May 2026
1 Company information
Aberlaundry Ltd is a private company registered in Scotland. Its registered number is SC516794. The company is limited by shares. Its registered office is Aberlaundry Gosford Estate, Craigielaw, Longniddry, EH32 0PY.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant & Machinery - 20% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 3).
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Aberlaundry Ltd
Notes to the financial statements - continued
for the year ended 31 May 2026
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 June 2025 17,831
At 31 May 2026 17,831
Depreciation
At 1 June 2025 17,831
At 31 May 2026 17,831
Net book value
At 31 May 2026 -
At 31 May 2025 -
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025.
2026 2025
£ £
Carole Taylor
Amounts repaid (4,600) -
Balance outstanding at end of year (4,600) -
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