Aho Holdings Limited

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

Registered number: SC652918

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		420,628		570,172
Investments	5		2,766,623		2,766,623

			3,187,251		3,336,795
CURRENT ASSETS
Cash at bank and in hand		159		486

		159		486
Creditors: Amounts Falling Due Within One Year	6	(1,353,054 )		(1,461,194 )

NET CURRENT ASSETS (LIABILITIES)			(1,352,895 )		(1,460,708 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,834,356		1,876,087

NET ASSETS			1,834,356		1,876,087

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			1,834,256		1,875,987

SHAREHOLDERS' FUNDS			1,834,356		1,876,087

Page 1

Page 2

Aho Holdings Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 directors acknowledge their 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.

On behalf of the board

David Nuttell

Director

29 October 2026

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

1. General Information

Aho Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC652918 . The registered office is 46 The Square, Kelso, TD5 7HL.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Freehold land is not depreciated

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: )

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 February 2025	570,172
Disposals	(149,544 )

As at 31 January 2026	420,628

Net Book Value
As at 31 January 2026	420,628

As at 1 February 2025	570,172

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 February 2025	2,766,623

As at 31 January 2026	2,766,623

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	2,766,623

As at 1 February 2025	2,766,623

Page 3

Page 4

Aho Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	(1 )
Amounts owed to group undertakings	376,587	485,467
Other creditors	976,468	975,728

	1,353,054	1,461,194

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100