REGISTERED NUMBER: SC183642 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

Aberdeen Electrical Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Harper

Mrs L Harper

REGISTERED OFFICE:

Unit 6e

Kingshill Commercial Park East

Venture Driive

Westhill

Aberdeenshire

AB32 6FQ

REGISTERED NUMBER:

SC183642 (Scotland)

ACCOUNTANTS:

J M Taylor

5 Rubislaw Terrace

ABERDEEN

AB10 1XE

FIXED ASSETS

Tangible assets

4

207

2,428

CURRENT ASSETS

Stocks

39,422

75,432

Debtors

5

58,387

14,956

Cash at bank and in hand

106,626

221,074

204,435

311,462

CREDITORS

Amounts falling due within one year

6

116,255

179,510

NET CURRENT ASSETS

88,180

131,952

TOTAL ASSETS LESS CURRENT LIABILITIES

88,387

134,380

PROVISIONS FOR LIABILITIES

7

52

-

NET ASSETS

88,335

134,380

CAPITAL AND RESERVES

Called up share capital

8

21,000

21,000

Retained earnings

67,335

113,380

SHAREHOLDERS' FUNDS

88,335

134,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

G Harper - Director

1.	STATUTORY INFORMATION

Aberdeen Electrical Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Plant and machinery etc

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

63,043

DEPRECIATION

At 1 April 2025

60,615

Charge for year

2,221

At 31 March 2026

62,836

NET BOOK VALUE

At 31 March 2026

207

At 31 March 2025

2,428

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

55,920

13,397

Other debtors

2,467

1,559

58,387

14,956

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

47,300

123,484

Taxation and social security

56,566

37,504

Other creditors

12,389

18,522

116,255

179,510

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

52

-

Deferred

tax

£

Accelerated capital allowances

52

Balance at 31 March 2026

52

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

21,000

Ordinary

£1

21,000

21,000

9.	ULTIMATE CONTROLLING PARTY

During the year up to 6th March 2026 the company was controlled by the previous directors' Mark Rae and Colin George Swift and subsequently from 6th March 2026 but company was controlled by the incoming directors' Graeme Harper and Lorna Harper.