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Registered number: SC647398
IC Training Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Nuvo Scotland Limited
IC Training Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
IC Training Ltd
Accountants' Report
For The Year Ended 30 November 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of IC Training Ltd for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of IC Training Ltd 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 director of IC Training Ltd , 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 IC Training Ltd and state those matters that we have agreed to state to the director of IC Training Ltd , 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 IC Training Ltd and its director as a body for our work or for this report.
It is your duty to ensure that IC Training Ltd 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 IC Training Ltd . You consider that IC Training Ltd 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 IC Training Ltd . 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.

5 February 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
IC Training Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC647398

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,428 |  | 3,258
|  |  | 2,428 |  | 3,258
CURRENT ASSETS
Debtors | 5 | 16,748 |  | 13,669 |
Cash at bank and in hand |  | 5,330 |  | 3,961 |
|  | 22,078 |  | 17,630 |
Creditors: Amounts Falling Due Within One Year | 6 | (23,766 ) |  | (19,955 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,688 ) |  | (2,325 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 740 |  | 933
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (607 ) |  | (815 )
NET ASSETS |  |  | 133 |  | 118
CAPITAL AND RESERVES
Called up share capital | 7 |  | 110 |  | 110
Profit and Loss Account |  |  | 23 |  | 8
SHAREHOLDERS' FUNDS |  |  | 133 |  | 118

Page 2
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IC Training Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr I Cameron Director
5 February 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
IC Training Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
IC Training Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC647398 . The registered office is C/O Nuvo Scotland Limited, Bankhead Drive, City South Office Park, Portlethen, Aberdeenshire, AB12 4XX.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on reducing balance

2.4. 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.
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IC Training Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 2,498 | 3,761 | 6,259
As at 30 November 2025 | 2,498 | 3,761 | 6,259
Depreciation
As at 1 December 2024 | 436 | 2,565 | 3,001
Provided during the period | 435 | 395 | 830
As at 30 November 2025 | 871 | 2,960 | 3,831
Net Book Value
As at 30 November 2025 | 1,627 | 801 | 2,428
As at 1 December 2024 | 2,062 | 1,196 | 3,258

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,226 |  | 3,449
Director's loan account | 12,522 |  | 10,220
| 16,748 |  | 13,669

Page 5
Page 6
IC Training Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 22,218 |  | 18,515
Accruals and deferred income | 1,548 |  | 1,440
| 23,766 |  | 19,955

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1.00 each | 100 |  | 100
10 Ordinary B shares of £ 1.00 each | 10 |  | 10
| 110 |  | 110

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ian Cameron | 10,220 | 10,400 | (8,098 ) | - | 12,522

The above loan is interest free and has no fixed repayment terms.
9. Ultimate Controlling Party
The company's ultimate controlling party is Ian Cameron by virtue of his ownership of 100% of the issued share capital in the company.
Page 6