REGISTERED NUMBER: SC477013 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Inverurr Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms K Davidson

REGISTERED OFFICE:

17-21 East Mayfield

Edinburgh

Scotland

EH9 1SE

REGISTERED NUMBER:

SC477013 (Scotland)

ACCOUNTANTS:

Helen Lowe Ltd

17/21 East Mayfield

Edinburgh

Lothian

EH9 1SE

FIXED ASSETS

Tangible assets

4

331,844

333,341

CURRENT ASSETS

Debtors

5

493

487

Cash at bank

55

371

548

858

CREDITORS

Amounts falling due within one year

6

202,346

206,511

NET CURRENT LIABILITIES

(201,798

)

(205,653

)

TOTAL ASSETS LESS CURRENT LIABILITIES

130,046

127,688

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

129,946

127,588

SHAREHOLDERS' FUNDS

130,046

127,688

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 3 November 2025 and were signed by:

Ms K Davidson - Director

1.	STATUTORY INFORMATION

Inverurr Investments Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

331,844

4,492

336,336

DEPRECIATION

At 1 June 2024

-

2,995

2,995

Charge for year

-

1,497

1,497

At 31 May 2025

-

4,492

4,492

NET BOOK VALUE

At 31 May 2025

331,844

-

331,844

At 31 May 2024

331,844

1,497

333,341

In the opinion of the director, the fair value of the investment property at 31st May 2025 was £331844.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

493

487

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

-

1

Taxation and social security

904

1,784

Other creditors

201,442

204,726

202,346

206,511

7.

RESERVES

Retained

earnings

£

At 1 June 2024

127,588

Profit for the year

2,358

At 31 May 2025

129,946

8.	RELATED PARTY DISCLOSURES

Other creditors include a loan from the director of £200,974 (2024: £204,276). This loan is unsecured and is repayable on demand.