REGISTERED NUMBER: SC647854 (Scotland)

Unaudited Financial Statements for the Year Ended 30th November 2024

for

Nadarra Ecology Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTOR:

S K Parker

REGISTERED OFFICE:

Glen of Spottes House

Haugh of Urr

Castle Douglas

DG7 3LF

REGISTERED NUMBER:

SC647854 (Scotland)

ACCOUNTANTS:

Farries Kirk & McVean

Dumfries Enterprise Park

Heathhall

Dumfries

DUMFRIESSHIRE

DG1 3SJ

FIXED ASSETS

Tangible assets

4

37,220

16,681

CURRENT ASSETS

Stocks

-

119

Debtors

5

50,022

43,905

Cash at bank

11,355

4,787

61,377

48,811

CREDITORS

Amounts falling due within one year

6

67,079

50,657

NET CURRENT LIABILITIES

(5,702

)

(1,846

)

TOTAL ASSETS LESS CURRENT LIABILITIES

31,518

14,835

CREDITORS

Amounts falling due after more than one year

7

31,414

6,246

NET ASSETS

104

8,589

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

4

8,489

104

8,589

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th November 2025 and were signed by:

S K Parker - Director

1.	STATUTORY INFORMATION

Nadarra Ecology 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 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.

Amounts written off each asset over the estimated useful life represent cost less residual value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st December 2023

29,032

Additions

31,842

At 30th November 2024

60,874

DEPRECIATION

At 1st December 2023

12,351

Charge for year

11,303

At 30th November 2024

23,654

NET BOOK VALUE

At 30th November 2024

37,220

At 30th November 2023

16,681

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

50,022

42,472

Other debtors

-

1,433

50,022

43,905

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

5,714

-

Hire purchase contracts

5,494

4,996

Trade creditors

236

1,934

Taxation and social security

53,854

41,716

Other creditors

1,781

2,011

67,079

50,657

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

31,414

-

Hire purchase contracts

-

6,246

31,414

6,246

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

14,271

-

8.	RELATED PARTY DISCLOSURES

At 30th November 2024 the company owed the director the sum of £281 (2023 - £756) by way of an interest free directors current account.