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Company No: SC330189 (Scotland)

SGOILTEAN URA INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH THE REGISTRAR

SGOILTEAN URA INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

Contents

SGOILTEAN URA INVESTMENTS LIMITED

PROFIT AND LOSS ACCOUNT

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
SGOILTEAN URA INVESTMENTS LIMITED

PROFIT AND LOSS ACCOUNT (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

The Company did not trade during the current financial year or the preceding financial year and received no income and incurred no expenditure. Consequently, in the current financial year or the preceding financial year the Company made neither a profit nor a loss and there were no movements in retained earnings.

SGOILTEAN URA INVESTMENTS LIMITED

BALANCE SHEET

AS AT 31 MARCH 2025
SGOILTEAN URA INVESTMENTS LIMITED

BALANCE SHEET (continued)

AS AT 31 MARCH 2025
Note 2025 2024
£ £
Current assets
Debtors 2 1 1
1 1
Net current assets 1 1
Total assets less current liabilities 1 1
Net assets 1 1
Capital and reserves
Called-up share capital 3 1 1
Total shareholder's funds 1 1

Sgoiltean Ura Investments Limited (registered number: SC330189) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes of Equity has been included. For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The financial statements of Sgoiltean Ura Investments Limited (registered number: SC330189) were approved and authorised for issue by the Board of Directors on 25 June 2025. They were signed on its behalf by:

D MacInnes
Director
SGOILTEAN URA INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
SGOILTEAN URA INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sgoiltean Ura Investments Limited is a private company limited by shares incorporated in Scotland. The registered office is Comhairle Nan Eilean Siar Council Offices, Sandwick Road, Stornoway, Scotland, HS1 2BW.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Investments

The company held 0.01% of an interest in Sgoiltean Ura LLP, which is registered in Scotland, at a cost of £0.01. On 31 March 2013 the assets and liabilities of Sgoiltean Ura LLP were transferred to Comhairle Nan Eilean Siar, and the company's interest in Sgoiltean Ura LLP ceased on that date.

2. Debtors

2025 2024
£ £
Amounts owed by Group undertakings 1 1

3. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
1 ordinary share of £ 1.00 1 1

4. Related party transactions

Other related party transactions

2025 2024
£ £
At 31 March 2025, Comhairle Nan Eilean Siar owed £1 to the company relating to unpaid share capital. 1 1

5. Ultimate controlling party

The company is controlled by Comhairle Nan Eilean Siar, a Scottish local authority.