NASON INVESTMENTS LTD


Directors	NUTLEY, Brian George
	NUTLEY, Kim Alexander
	NUTLEY, Lia Tju
	NUTLEY, Natalia


Company Secretary	STRONACHS SECRETARIES LIMITED


Registered Address	28 Albyn Place
	Aberdeen
	AB10 1YL


Registered Number	SC390100 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		225
Investments	4		-		100
			-		325
Current assets
Stocks	5	-		68,074
Debtors		771,639		699,059
Cash at bank and on hand		13		148
		771,652		767,281
Creditors amounts falling due within one year	6	(235)		(3,137)
Net current assets (liabilities)			771,417		764,144
Total assets less current liabilities			771,417		764,469
Creditors amounts falling due after one year	7		-		(73,253)
Net assets			771,417		691,216
Capital and reserves
Called up share capital			5,000		5,000
Profit and loss account			766,417		686,216
Shareholders' funds			771,417		691,216

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 October 2025, and are signed on its behalf by:

NUTLEY, Kim Alexander
Director
Registered Company No. SC390100

NASON INVESTMENTS LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	17,371	17,371
Disposals	(17,371)	(17,371)
Depreciation and impairment
At 01 April 24	17,146	17,146
Charge for year	225	225
On disposals	(17,371)	(17,371)
Net book value
At 31 March 25	-	-
At 31 March 24	225	225

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 24	100	100
Disposals	(100)	(100)
Net book value
At 31 March 25	-	-
At 31 March 24	100	100

	Notes
	¹Investments in group undertakings and participating interests

5.	Stocks

	2025	2024
	£	£
Work in progress	-	68,074
Total	-	68,074

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	235	227
Accrued liabilities and deferred income	-	2,910
Total	235	3,137


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	-	73,253
Total	-	73,253

8.	Related party transactions
	To facilitate the closure of this non trading company, the director loan balances, and assets and liabilities, have been moved to a related party trading company.