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Registered Number: SC710218
Scotland
Unaudited Financial Statements
for the year ended 30 September 2025
for
NAPIER ENGINEERING LTD

NAPIER ENGINEERING LTD ###### Statement of Financial Position As at 30 September 2025
|  | £ | 2025 £ |  | £ | 2024 £
--- | --- | --- | --- | --- | --- | ---
Fixed assets |  |  | 1,496 |  |  | 1,870
Current assets |  | 1,429 |  |  | 964 |
Creditors: amount falling due within one year |  | (3,222) |  |  | (3,645) |
Net current assets/(liabilities) |  |  | (1,793) |  |  | (2,681)
Total assets less current liabilities |  |  | (297) |  |  | (811)
Net assets/(liabilities) |  |  | (297) |  |  | (811)
Capital and reserves |  |  | (297) |  |  | (811)
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. Signed on behalf of the board of directors:
---------------------------------- Shane Grant Napier Director
Date approved: 11 November 2025 1

NAPIER ENGINEERING LTD ###### Notes to the Accounts For the year ended 30 September 2025
Statutory Information NAPIER ENGINEERING LTD is a private limited company, limited by shares, domiciled in Scotland, registration number SC710218, registration address 7 Custom House Street, Ullapool, IV26 2XF, Scotland. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
2. | Average number of employees Average number of employees during the year was 0 (2024: 0).
2