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Registered number: SC153985










NAIRN HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
NAIRN HOLDINGS LIMITED
 

COMPANY INFORMATION


Directors
Sir Michael Nairn Bt 
Michael Andrew Nairn 




Registered number
SC153985



Registered office
Nobel Road
Wester Gourdie Industrial Estate

Dundee

Scotland

DD2 4UH




Independent auditors
Sumer Auditco Limited
Chartered Accountants & Statutory Auditors

14 City Quay

Dundee

DD1 3JA




Bankers
Handelsbanken
3 Thomas More Street

London

E1W 1WY





 
NAIRN HOLDINGS LIMITED
 

CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5


 
NAIRN HOLDINGS LIMITED
REGISTERED NUMBER: SC153985

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
23,674
27,391

  
23,674
27,391

Current assets
  

Debtors: amounts falling due within one year
  
120,713
-

Bank and cash balances
  
34,645
27,285

  
155,358
27,285

Creditors: amounts falling due within one year
  
(30,375)
(1,800)

Net current assets
  
 
 
124,983
 
 
25,485

Total assets less current liabilities
  
148,657
52,876

  

Net assets
  
148,657
52,876


Capital and reserves
  

Called up share capital 
  
48,674
48,674

Profit and loss account
  
99,983
4,202

  
148,657
52,876


Page 1

 
NAIRN HOLDINGS LIMITED
REGISTERED NUMBER: SC153985

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 January 2025.






Sir Michael Nairn Bt
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
NAIRN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Nairn Holdings Limited is a private company, limited by shares, domiciled in Scotland with the registration number SC153985. The registered office is Nobel Road, Wester Gourdie Industrial Estate, Dundee, DD2 4UH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments held as fixed assets are shown at cost less provision for impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
NAIRN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 July 2023
23,775
3,616
27,391


Disposals
(101)
(3,616)
(3,717)



At 30 June 2024
23,674
-
23,674





5.


Debtors

2024
2023
£
£


Other debtors
120,713
-

120,713
-


Included within Other debtors is £120,713 (2023 - £nil) owed to the company by a director, which was advanced within the year.  Interest is charged at HMRC's official rate and the loan is due to be repaid by 31 March 2025.


6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
30,375
-

Accruals and deferred income
-
1,800

30,375
1,800


Page 4

 
NAIRN HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



43,349 (2023 - 43,349) Ordinary 'A' shares of £1.00 each
43,349
43,349
4,112 (2023 - 4,112) Ordinary 'B' shares of £1.00 each
4,112
4,112
1,213 (2023 - 1,213) Ordinary 'C' shares of £1.00 each
1,213
1,213

48,674

48,674



8.


Auditors' information

The auditors' report on the financial statements for the year ended 30 June 2024 was unqualified.

The audit report was signed on 10 January 2025 by Douglas Rae (Senior statutory auditor) on behalf of Sumer Auditco Limited.

Page 5