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Registered number: SC563150
The Stirling Group (Scotland) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Nuvo Scotland Limited
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of The Stirling Group (Scotland) Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Stirling Group (Scotland) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of The Stirling Group (Scotland) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Stirling Group (Scotland) Limited and state those matters that we have agreed to state to the directors of The Stirling Group (Scotland) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Stirling Group (Scotland) Limited and its directors as a body for our work or for this report.
It is your duty to ensure that The Stirling Group (Scotland) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Stirling Group (Scotland) Limited . You consider that The Stirling Group (Scotland) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Stirling Group (Scotland) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
23 December 2025
Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Balance Sheet
Registered number: SC563150
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Investments in group undertakings 4 101 102
101 102
CURRENT ASSETS
Debtors 5 361 360
361 360
Creditors: Amounts Falling Due Within One Year 6 (360 ) (360 )
NET CURRENT ASSETS (LIABILITIES) 1 -
TOTAL ASSETS LESS CURRENT LIABILITIES 102 102
NET ASSETS 102 102
CAPITAL AND RESERVES
Called up share capital 7 102 102
SHAREHOLDERS' FUNDS 102 102
For the year ending 31 March 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs A Stirling
Director
23 December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Stirling Group (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC563150 . The registered office is Upper Dysart, Montrose, DD10 9TQ.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Exemption From Preparing Consolidated Financial Statements
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
2.3. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price
including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price. 
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method. 
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments 
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. 
2.4. Investments in subsidiaries
Investment in wholly owned subsidiaries and associated undertakings are recognised at cost less any provision for impairment. Carrying values of investments in subsidiaries and associates are reviewed at the end of each reporting period for any indication of impairment with any effect accounted for in the profit and loss account.
2.5. Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Investments in group undertakings
Unlisted
£
Cost
As at 1 April 2024 102
Disposals (1 )
As at 31 March 2025 101
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 101
As at 1 April 2024 102
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Amounts owed by group undertakings 361 360
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Accruals and deferred income 360 360
7. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 102 102
8. Controlling Parties
The company's ultimate controlling parties are Mr A and Mrs A Stirling by virtue of their combined ownership of 100% of the issued share capital. 
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