REGISTERED NUMBER: SC676626 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

3S ABERDEEN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R G Forrest

Mrs J Forrest

REGISTERED OFFICE:

1st Floor, 5 Abercrombie Court

Arnhall Business Park

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

REGISTERED NUMBER:

SC676626 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Court

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

FIXED ASSETS

Tangible assets

4

40,417

4,815

CURRENT ASSETS

Stocks

4,320

5,869

Debtors

5

17,431

43,057

Cash at bank

116,052

105,383

137,803

154,309

CREDITORS

Amounts falling due within one year

6

27,346

35,640

NET CURRENT ASSETS

110,457

118,669

TOTAL ASSETS LESS CURRENT LIABILITIES

150,874

123,484

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

150,774

123,384

150,874

123,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 28 October 2026 and were signed on its behalf by:

Mrs J Forrest - Director

1.	STATUTORY INFORMATION

3S Aberdeen Ltd 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

11,242

Additions

42,809

At 31 October 2025

54,051

DEPRECIATION

At 1 November 2024

6,427

Charge for year

7,207

At 31 October 2025

13,634

NET BOOK VALUE

At 31 October 2025

40,417

At 31 October 2024

4,815

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

9,080

14,803

Other debtors

8,351

28,254

17,431

43,057

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

1,009

3,774

Taxation and social security

15,837

17,151

Other creditors

10,500

14,715

27,346

35,640