Plastering/painting
This is probably the least expensive option. It works best for minimalist bathrooms or cloakrooms. You need good ventilation if used in a room with a powerful shower.
UPVC panels
This is the most popular option since it’s easy to clean and cost effective. The system is a tongue and groove system (but keep in mind that you’ll see the joint slightly). It’s harder to see the joint with a dark color panel.
You can see these panels in your local branch of Ceiling2Floor (Aberdeen has one in Bridge of Don). Just make sure that you look at 10mm shower panels.
Solid Core Panels
These are similar to the UPVC panels, but they have a solid core which make them slightly sturdier.
Tiles
Tiles offer more customisation, you have more options than with panels One important aspect of tiles is that they can be textured, wherever other options are almost always a smooth surface. You can also have the same tiles on the wall as on the floor, something you can’t do with other options like panels.
If the budget allows it, you can have mosaic tiles as well.
The pattern of the tiles can be changes, vertical/horizontal/herringbone.