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REGISTERED NUMBER: SC269793 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 June 2022

for

Nighean Ltd.

Nighean Ltd. (Registered number: SC269793)






Contents of the Financial Statements
for the Year Ended 30 June 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Nighean Ltd.

Company Information
for the Year Ended 30 June 2022







DIRECTORS: Mr H M McIntyre
Mrs A M McIntyre





REGISTERED OFFICE: Port Errol House
Cruden Bay
Peterhead
Aberdeenshire
AB42 0PJ





REGISTERED NUMBER: SC269793 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

Nighean Ltd. (Registered number: SC269793)

Balance Sheet
30 June 2022

30.6.22 30.6.21
Notes £    £   
CURRENT ASSETS
Debtors 5 807 3,039
Cash at bank 384 6,523
1,191 9,562
CREDITORS
Amounts falling due within one year 6 2,419 8,934
NET CURRENT (LIABILITIES)/ASSETS (1,228 ) 628
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,228

)

628

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (1,230 ) 626
SHAREHOLDERS' FUNDS (1,228 ) 628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2022 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 14 September 2022 and were signed on its behalf by:





Mr H M McIntyre - Director


Nighean Ltd. (Registered number: SC269793)

Notes to the Financial Statements
for the Year Ended 30 June 2022

1. STATUTORY INFORMATION

Nighean 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
At 30 June 2022 the company's liabilities exceeded its total assets. The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption is based upon the continued support of the shareholders.

Turnover
Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Taxation
Taxation for the year comprises current 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2021
and 30 June 2022 1,973
DEPRECIATION
At 1 July 2021
and 30 June 2022 1,973
NET BOOK VALUE
At 30 June 2022 -
At 30 June 2021 -

Nighean Ltd. (Registered number: SC269793)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2022

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.22 30.6.21
£    £   
Amounts recoverable on contract - 3,000
Other debtors 807 39
807 3,039

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.22 30.6.21
£    £   
Taxation and social security - 6,334
Other creditors 2,419 2,600
2,419 8,934