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Registered number: SC153985 NAIRN HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
NAIRN HOLDINGS LIMITED COMPANY INFORMATION
Directors | Sir Michael Nairn Bt
| Michael Andrew Nairn
Registered number | SC153985
Registered office | Nobel Road
| Wester Gourdie Industrial Estate
| Dundee
| Scotland
| DD2 4UH
Independent auditors | Sumer Auditco Limited
| Chartered Accountants & Statutory Auditors
| 14 City Quay
| Dundee
| DD1 3JA
Bankers | Handelsbanken
| 3 Thomas More Street
| London
| E1W 1WY
NAIRN HOLDINGS LIMITED CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 5
NAIRN HOLDINGS LIMITED REGISTERED NUMBER: SC153985 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  |  |  | As restated
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 23,674 |  | 23,674
|  |  | 23,674 |  | 23,674
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 37,500 |  | 345,713 |
Bank and cash balances |  | 15,593 |  | 34,645 |
|  | 53,093 |  | 380,358 |
Creditors: amounts falling due within one year |  | - |  | (30,375) |
Net current assets |  |  | 53,093 |  | 349,983
Total assets less current liabilities |  |  | 76,767 |  | 373,657
Net assets |  |  | 76,767 |  | 373,657
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 48,674 |  | 48,674
Profit and loss account |  |  | 28,093 |  | 324,983
|  |  | 76,767 |  | 373,657
Page 1
NAIRN HOLDINGS LIMITED REGISTERED NUMBER: SC153985 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 January 2026.
Sir Michael Nairn Bt
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
NAIRN HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Nairn Holdings Limited is a private company, limited by shares, domiciled in Scotland with the registration number SC153985. The registered office is Nobel Road, Wester Gourdie Industrial Estate, Dundee, DD2 4UH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments held as fixed assets are shown at cost less provision for impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 3
NAIRN HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 | 23,674
| At 30 June 2025 | 23,674
5. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 37,500 | -
| Other debtors | - | 345,713
|  | 37,500 | 345,713
| Included within Other debtors is £nil (2024 - £225,000) owed to the company by a director, which was advanced within the year. Interest is charged at HMRC's official rate and the loan is due to be repaid by 31 March 2025.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | - | 30,375
|  | - | 30,375
Page 4
NAIRN HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 43,349 (2024 - 43,349) Ordinary 'A' shares of £1.00 each | 43,349 | 43,349
|  | 4,112 (2024 - 4,112) Ordinary 'B' shares of £1.00 each | 4,112 | 4,112
|  | 1,213 (2024 - 1,213) Ordinary 'C' shares of £1.00 each | 1,213 | 1,213
|  |  | 48,674 | 48,674
8. | Prior year adjustment
In the prior year accounts, an advance to one of the directors was disclosed as a dividend payment. This resulted in an understatement of other debtors by £225,000 and an equal overstatement of dividends paid. The advance was repaid within 9 months of the year-end and so no adjustment to corporation tax under s455 of Corporation Tax Act 2010 was required and there was no effect on the tax liability of the company.
9. | Auditors' information
The auditors' report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 6 January 2026 by Douglas Rae (Senior statutory auditor) on behalf of Sumer Auditco Limited.
Page 5