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REGISTERED NUMBER: SC269793 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Nighean Ltd.

Nighean Ltd. (Registered number: SC269793)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Nighean Ltd.

Company Information
for the Year Ended 30 June 2024







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 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 40 79

CURRENT ASSETS
Debtors 5 8,595 4,643
Cash at bank 2,835 4,392
11,430 9,035
CREDITORS
Amounts falling due within one year 6 11,369 7,858
NET CURRENT ASSETS 61 1,177
TOTAL ASSETS LESS CURRENT
LIABILITIES

101

1,256

PROVISIONS FOR LIABILITIES 8 15
NET ASSETS 93 1,241

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 91 1,239
SHAREHOLDERS' FUNDS 93 1,241

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

Nighean Ltd. (Registered number: SC269793)

Balance Sheet - continued
30 June 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 November 2024 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 2024

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
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 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 Statement of Income and Retained Earnings, 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.

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 1 (2023 - NIL ) .

Nighean Ltd. (Registered number: SC269793)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2023
and 30 June 2024 2,091
DEPRECIATION
At 1 July 2023 2,012
Charge for year 39
At 30 June 2024 2,051
NET BOOK VALUE
At 30 June 2024 40
At 30 June 2023 79

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Amounts recoverable on contract 4,345 3,088
Other debtors 4,250 1,555
8,595 4,643

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 144 -
Taxation and social security 9,848 5,724
Other creditors 1,377 2,134
11,369 7,858

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
Mr H M McIntyre
Balance outstanding at start of year (290 ) (593 )
Amounts advanced 7,050 1,250
Amounts repaid (5,216 ) (947 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,544 (290 )

Nighean Ltd. (Registered number: SC269793)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs A M McIntyre
Balance outstanding at start of year (290 ) (593 )
Amounts advanced 7,050 1,250
Amounts repaid (5,216 ) (947 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,544 (290 )