ABERDEENSHIRE CHRISTMAS TREE ADOPTION LTD

Company Registration Number: SC806474

Unaudited Micro-Entity Accounts

For the period 1 May 2025 to 30 April 2026

Profit and Loss Account

Items	£	£
	30 April 2026	30 April 2025
Turnover	4020	2190
Cost of raw materials and consumables	(1670)	(4910)
Gross Profit	2350	(2720)
Other trading income	142	1090
Staff costs	(128)	(199)
Other charges	(3911)	(6407)
Operating Profit	(1547)	(8236)
Profit before taxation	(1547)	(8236)
Tax on profit	0.00	0.00
Profit for the Period	(1547.00)	(8236.00)

Balance Sheet as at 30 April 2026

Items	£	£
	30 April 2026	30 April 2025
Fixed Assets
Tangible assets	172	172
Total Fixed Assets	172	172

Current assets	5282	4362

Creditors: amounts falling due within one year	0	0
Net current assets (liabilities)	5282	4362
Total Assets Less Current Liabilities	5454	4534
Creditors: amounts falling due after more than one year	(10496)	(8867)
Net assets (liabilities)	(5042)	(4333)

Capital and Reserves
Total Capital and Reserves	9873	8324

For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the board of directors and authorised for issue on 4 November 2026.

Carol Ann Stewart
Director

Notes to the Accounts

1. Basis of Preparation
These financial statements have been prepared in accordance with the provisions of FRS 105, the Financial Reporting Standard applicable to the Micro-entities Regime, and the micro-entity provisions of the Companies Act 2006. The financial statements are presented in pounds sterling, rounded to the nearest pound. The tax on profit and the profit for the period are shown in pounds and pence.

2. Statutory Information
ABERDEENSHIRE CHRISTMAS TREE ADOPTION LTD is a private company, limited by shares, registered in Scotland. The company's registered office is Nether Hawkhillock Cottage, Hatton, Peterhead, AB42 0TS, United Kingdom.

3. Average Number of Employees
The average number of employees during the period was 1.